French Tax Law | Crédit-vendeur and Share Transfers

Fiscalité | Crédit-vendeur et cession de titres

The French Conseil d’Etat has referred to the French Conseil Constitutionnel on the question of the constitutionality of article 150-0 A of the French General Tax Code (CGI) which does not allow a taxpayer who has sold his shares by … Lire plus

French Tax Law | France’s Conseil d’Etat has clarified the evaluation grid for earnings from “management package” mechanisms in the form of share purchase warrants or share subscription or purchase options

Droit Fiscal - Management Package

In three decisions issued during a plenary session on 13 July (1), the French Conseil d’Etat, the highest administrative Court, specified the conditions for the taxation of earnings resulting from the attribution of share purchase warrants (“BSA”) or share purchase … Lire plus