BSPCE

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 […]

As announced[1], the Bill on growth, economic activity and equality of economic opportunity, commonly known as the “Macron Bill” was adopted on February 19, 2015 by the National Assembly. Currently discussed by the Senate, the Bill should be put to a formal vote shortly. Articles 34 and 35 of the Macron Bill introduce changes to […]