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The tax and social regimes of the free-shares grant again revised
  • CMS Bureau Francis Lefebvre
  • France
  • March 22 2017

The Law 2016-1917 of December 29, 2016 (the 2017 Finance Act) revised the free-shares legal regime freshly amended by the so-called Law Macron of

The dangers of listening to the ill-informed on UK pension transfers
  • TMF Group
  • European Union, France, United Kingdom
  • January 11 2017

Contrary to a recent scaremongering article, those wishing to transfer their UK pension schemes to France or Italy will not find their UK funds

Employment, Compensation & Benefits Countries at a Glance: France
  • White & Case LLP
  • France
  • October 24 2016

To reduce the risk of potential claims from employees that they have entitlements under Plans, Plans should be carefully drafted so that it is clear

LBO & Management Packages In France: Are Recent Developments In The Practice Driven By Tax Considerations?
  • Dechert LLP
  • France
  • June 30 2016

The management packages offered to managers in LBOs can sometimes be differentiating factors for financial sponsors enabling them to win a

Share-based incentive plans for employees and corporate officers (stock option plans, free shares and warrants): choosing the right tool
  • CMS Bureau Francis Lefebvre
  • France
  • June 2 2016

Prospective For nearly half of a century, successive measures and reforms have been adopted to introduce mechanisms into French law, aiming at

Global Equity Matrix - April 2016
  • Baker McKenzie
  • Argentina, Australia, Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, Vietnam, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, South Africa, Netherlands, New Zealand, Norway, Peru, Philippines, Poland, Israel, Italy, Japan, Malaysia, Mexico, Morocco, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Colombia, Czech Republic, Denmark, Egypt, Finland, France, Austria, Belgium, Brazil, Canada, Chile, China
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax

Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam, France, India, Ireland, Israel, Japan, Malaysia
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most

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 Sutherland (International) LLP
  • Austria, Netherlands, Belgium, European Union, France, Germany, Ireland, Italy
  • 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