3.7.2 Exercising An Option

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /France /3. Payroll and particular aspects of employee remuneration /3.7 Share options / 3.7.2 Exercising an option

Commentary

France

Upon exercise income tax (plus an exceptional tax surcharge), CSG and CRDS and social security is due on the spread. Tax is payable on the difference between the market value of

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1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

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3.7.2 Exercising an option

France

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

6.2 Double tax relief

1.2 How are filings done?

7.3 Relocation costs

3.1 Salary advances

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

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3.7.2 Exercising an option

France

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