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On July 23, 2025, the French Tax Administration released its initial draft guidance in the BOFiP (Bulletin Officiel des Finances Publiques) (the “Tax Comments”) on the new tax regime for Management Packages introduced by the...more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

Mayer Brown

Requalification des gains issus de Management Packages en salaires et interposition d'une holding personnelle : nécessité pour...

Mayer Brown on

La Cour administrative d'appel de Paris rejette la requête de l'administration fiscale tendant à la requalification en salaires de gains réalisés par la holding personnelle d’un dirigeant lors de la cession de titres acquis...more

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