France: Gains derived from an Executive’s “Management Package” linked to his duties are Taxed as Wages

Published on : 29/09/2021 29 September Sep 09 2021
Source :
Some companies, in order to retain their senior executives, set up a “management package” involving them in the company capital, in the form of share acquisition schemes. They may use schemes that are not reserved solely for employees and whose tax regime is not regulated by law: autonomous stock subscription bonds (known as “BSA”) or […] The po... Read more


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