• Alert / Newsletter
  • Corporate and transactional taxation
  • The 5 October 2023

Management package: reversal of case law on the triggering event for social security contributions on warrants

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The triggering event for social security contributions relating to share subscription warrants (“BSAs”) corresponds to the date on which the BSAs are sold or realised, so that the benefit must be assessed at that date on the basis of the gain obtained or the saving made.

Court of Cassation, 2nd Civil Division, 28 September 2023, no. 21-20,685

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