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. Beneficiaries a) The salaried employees of the company allotting the shares, or certain categories of salaried employees; b) The salaried employees […]
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 […]