There are various tax-qualified arrangements in France but the most material are Tax-Qualified Options and Tax-Qualified Free Shares. The tax treatment of share plans changes regularly, and many French employees hold awards issued under several different tax regimes.
For a plan to obtain and maintain tax-qualified status several complex requirements must be met. Having tax qualified status means that special rules apply if, for example, awards are offered to executives.
The discussion below looks at share options in general. Specialist advice should
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