20.12.2023
Free shares (AGA): more flexible allocation limits for employees and corporate officers
Law no. 2023-1107 of 29 November 2023 The “Sharing Value within the Company” Act relaxes the overall ceiling and the…
Articles
26.10.2023
Finance Bill 2024: transfer pricing under the microscope
In line with the government’s announcements last June concerning the fight against all forms of fraud against public finances, the…
26.10.2023
Management package: the Cour de cassation strikes a new blow for share warrants, the basis for contributions increases
The Cour de cassation1 has just handed down an even tougher ruling against companies under LBO that have granted profit-sharing…
05.10.2023
Management package: reversal of case law on the triggering event for social security contributions on warrants
The triggering event for social security contributions relating to share subscription warrants (“BSAs”) corresponds to the date on which the…
25.09.2023
Transformation before sale: pay attention to the timetable for operations
Converting a SARL (limited liability company) into a SAS (simplified joint stock company) saves on registration fees (0.1% instead of…
14.03.2023
Employee savings and the Law of 16 August 2022 on emergency measures to protect purchasing power
Retrouvez l’interview de nos associées Dorothée Traverse et Christine Hillig-Poudevigne dans le magazine L’Agefi Actifs sur la Loi du 16…
14.03.2023
Beneficial owner, beneficial owner and tax treaty
If the administration questions the beneficial owner, do not forget to take advantage of the applicable tax treaty. Our corporate…