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2018 Finance Act

Published at 28 February 2018
Author : Chems Idrissi
Category : Corporate Law
E-newsletter: February 2018
The 2018 Finance Act introduces changes to the tax treatment of free shares (Attributions Gratuites d'Actions or “AGA” under French law.) This provides the opportunity to review the applicable legal and tax regimes.
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Published at 30 January 2018
Author : Chems Idrissi
Category : Corporate Law
E-newsletter: January 2018
The 2018 Finance Act introduces changes to the tax treatment of Bons de Souscription de Parts de Créateur d'Entreprise (company founder share warrants, i.e. security giving access to share capital reserved for employees or executives of new companies, commonly referred to as “BSPCEs”). This provides the opportunity to review the legal and tax regimes applicable to BSPCEs.
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