• Alert / Newsletter
  • Corporate and transactional taxation
  • The 20 December 2023

Free shares (AGA): more flexible allocation limits for employees and corporate officers

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Law 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.

The Team

 

Dorothée Traverse

Attorney, Partner
Dorothée Traverse
 

Marie-Ève Chauvière

Attorney, Partner
Marie-Ève Chauvière
 

 

Jeanne-Ève Lepinay

Attorney, Associate
Jeanne-Ève Lepinay
 

Marion Hubier

Attorney, Associate
Marion Hubier
 

Marin du Repaire

Attorney, Associate
Marin du Repaire