- Alert / Newsletter
- Corporate and transactional taxation
- The 20 December 2023
Free shares (AGA): more flexible allocation limits for employees and corporate officers
BackLaw no. 2023-1107 of 29 November 2023
The “Sharing Value within the Company” Act relaxes the overall ceiling and the individual ceiling for the allocation of AGAs to employees and corporate officers.
It also extends the benefit of AGAs to corporate officers of group subsidiaries.
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