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Compensation & Benefits › Employee Benefits › France

Ropes & Gray LLP

French Tax Administration Issues Draft Comments on Management Package Tax Reform

Ropes & Gray LLP on

On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more

Hogan Lovells

The French Finance Act for 2025 reforms the tax and social security regime of management packages and amends the regime applicable...

Hogan Lovells on

The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more

Ius Laboris

Employee Transport Costs: What Are the Obligations?

Ius Laboris on

Employers in France must cover certain transport costs incurred by their employees, subject to the provisions of the French Labour Code. We take a look at the scope of the obligation in further detail below, together with the...more

Littler

New French Profit-Sharing Act Sets 2025 Deadline for Profitable Small Companies

Littler on

In France, profit-sharing is the new black. After years of statutory value-sharing bonuses (starting in 2018) and the introduction of compulsory profit-sharing schemes in companies with at least 50 employees (since 2020), the...more

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