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Legal Insights

28 February 2018

Allocation of free shares

The 2018 Finance Act introduces changes to the tax treatment of free shares (Attributions Gratuites d’Actions or “AGA” under French law.) This provides the opportunity to review the applicable legal and tax regimes.   Beneficiaries a) The salaried employees of the company allotting the shares, or certain categories of salaried employees; b) The salaried employees […]

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