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Stock Options France

Latham & Watkins LLP

French Tax Authorities’ Guidelines Clarify the New Legal Framework Applicable to Management Package Instruments

Latham & Watkins LLP on

The regime sets new rules regarding the taxation of gains realized on the sale of securities held by employees or executives in the frame of management packages....more

McDermott Will & Schulte

Shares Acquired Upon the Exercise of BSPCEs Now Eligible for Tax Neutrality Regime in Share-for-Share Contribution Cases

On February 5, 2024, the French Supreme Tax Court (Conseil d’État) voided French tax authority guidelines from May 2023 that provided that shares acquired upon the exercise of founder stock options, or Bons de Souscription de...more

Littler

French Supreme Court Holds Stock Options and RSUs Are Excluded from the Calculation of the Dismissal Indemnity

Littler on

For several years, the French Supreme Court has been uncertain regarding the inclusion of stock options and restriction stock units (RSUs) in the termination indemnities (severance and notice period payment) calculation base....more

White & Case LLP

Replacing Pay with Equity to Preserve Cash in a COVID Economy

White & Case LLP on

As pandemic effects linger, companies intent on avoiding layoffs are looking at compensating workers with equity in lieu of cash as part of their pay. In August 2020, the United Kingdom began winding down its Coronavirus...more

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