We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 457

French social contribution refund for unvested free shares?
  • Squire Patton Boggs
  • France
  • May 23 2017

In Société Orange (decision QPC 28-4-2017 n2017-627628), the French Constitutional Council has ruled that the refusal of the tax authorities to


Tax Alert - May 2017 - New claim for refund of Employer’s contribution for free shares (RSU)
  • Bird & Bird
  • France
  • May 19 2017

The "free shares" mechanism can be broken down into three steps: the grant of the award (stating the vesting conditions); the vesting of the shares


Global Employee Equity at a glance: France
  • White & Case LLP
  • France
  • April 26 2017

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or


Oops, the French Did it Again
  • Baker McKenzie
  • France
  • April 21 2017

Less than 18 months after the latest amendment to the regime for tax-qualified RSUs in France, another amendment became effective on December 30, 2016


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