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 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