News & Analysis as of

Executive Compensation › France

Mayer Brown

Augmentation du taux de la contribution patronale relative aux attributions gratuites d'actions

Mayer Brown on

Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition, des actions attribuées....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

Goodwin

Fiscalité des « management packages »

Goodwin on

La loi de finances pour 2025 prévoit l’instauration d’un régime fiscal et social spécifique pour les gains réalisés par les managers à raison des participations qu’ils détiennent dans les groupes dans lesquels ils exercent...more

Littler

Littler Global Guide - France - Q4 2019

Littler on

Reporting Harassment to Third Parties Constitutes Slander - Precedential Decision by Judiciary or Regulatory Agency - When reporting facts that can form the basis for a complaint of harassment (moral or sexual), the...more

Latham & Watkins LLP

Will the Increase in Cross-Channel Deals Require an Anglo-French Approach to Management Equity?

Latham & Watkins LLP on

As management terms converge, deal teams must still navigate cross-border differences in ratchets, put and call options, and management warranties. French and UK private equity firms are increasingly looking across the...more

White & Case LLP

PACTE Act (action plan for the growth and transformation of companies): the main changes made in terms of M&A/Corporate

White & Case LLP on

Presented as a flagship measure of economic reform during the five-year period, the law on growth and business transformation, known as the PACTE Act, was finally adopted by the Parliament on April 11, 2019. The...more

Skadden, Arps, Slate, Meagher & Flom LLP

Europe Insights

Skadden, Arps, Slate, Meagher & Flom LLP on

Despite a year of continued global political uncertainty and increasing enforcement, shareholder activism and foreign investment control activity, the 2018 outlook for Europe is positive overall. Skadden partners in the U.K.,...more

Hogan Lovells

French Legal and Regulatory Update – December 2016

Hogan Lovells on

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering France and Europe for December 2016. ...more

Skadden, Arps, Slate, Meagher & Flom LLP

"No Gains, Just Pain: Increasingly Uncomfortable Taxation Environment for Private Equity Executives’ Compensation"

Skadden, Arps, Slate, Meagher & Flom LLP on

Arguing that their compensation should count as capital gains — since it derives from the appreciation in value of portfolio companies — private equity executives in Europe generally have been taxed under the more favorable...more

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