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Share options: tax implications of Macron Law
  • Ashurst LLP
  • France
  • November 6 2015

Following the French fiscal storm which struck stock options, free shares became less appealing for both employers and employees. Now that the storm

Latest updates from our European experts - European pensions agenda - November 2015
  • Eversheds LLP
  • Austria, Belgium, European Union, France, Germany, Ireland, Italy, Netherlands
  • November 4 2015

The Court of Justice of the European Union has ruled that the ‘Safe Harbour’ regime relied on by many organisations to ensure the adequate protection

Measures in favour of company savings plans under the Macron Law
  • Orrick, Herrington & Sutcliffe LLP
  • European Union, France
  • October 21 2015

Enacted on 6 August 2015, France's law for growth, activity and equal economic opportunities, known as the "Macron law", designed to boost the French

Changes to French qualifying plans
  • White & Case LLP
  • France
  • October 14 2015

On 7 August 2015, the Loi Macron introduced changes to French qualified restricted stock units ("RSUs"). It introduced a more favorable regime

Clients & friends newsletter - France
  • Baker & McKenzie
  • France
  • September 29 2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units

New French-qualified RSU regime in effect, but...
  • Baker & McKenzie
  • France
  • August 25 2015

As described in our client alert, the new French-qualified RSU regime (Loi Macron) finally became effective on August 7, 2015. I have discussed the

Changes to French-qualified RSU regime now in effect
  • Baker & McKenzie
  • France
  • August 21 2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units

L'annulation par une Société de ses propres titres initialement rachetés dans un autre but que la réduction de capital peut se traduire par une perte
  • Baker & McKenzie
  • France
  • June 17 2015

Dans l'affaire ayant donné lieu à l'arrêt du Conseil d'Etat du 1er avril 2015, l'assemblée générale extraordinaire de la société Rexel Distribution

French law treatment of share plans
  • Sullivan & Cromwell LLP
  • France
  • January 21 2015

The Macron Draft Bill (projet de loi pour la croissance et l’activité) was approved on January 19, 2015 by the Special Commission of the French

CMS international guide to pensions
  • CMS Cameron McKenna
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Spain, Switzerland, Ukraine, United Kingdom, Poland, Portugal, Romania, Russia, Serbia, Slovakia, Czech Republic, France, Germany, Hungary, Italy, Netherlands
  • November 20 2014

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to