• Alert / Newsletter
  • Corporate and transactional taxation
  • The 26 October 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 schemes to some of their managers or employees. or employees. In a new twist, the Court considers that the triggering event for social security contributions relating to share warrants is the date on which the warrants are sold or exercised, so that in practice the benefit subject to social security contributions will be equal to the capital gain realised by the beneficiary.


The Team


Dorothée Traverse

Attorney, Partner
Dorothée Traverse

Jeanne-Ève Lepinay

Attorney, Associate
Jeanne-Ève Lepinay