Stock options: unmodified and still in disgrace These shall retain their specific tax treatment, at least for the gain on acquisition. However, the 30% flat tax is not fully applicable to incentive instruments such as qualifying free shares (RSUs), stock-options and BSPCE (specific stock options for certain companies that have been incorporated for less than 15 years at the time of grant). The flat tax comprises personal income tax, at a rate of 12.8%, and social security contributions (CSG, CRDS and additional social withholdings), at an aggregate rate of 17.2%. With the objective of simplification, a single flat rate tax of 30% will apply on all savings and investment income and gains – interest, dividends and capital gains realised upon the transfer of shares – realised as from January 2018. The Finance Act for 2018 (adopted and published in December 2017) includes some of Emmanuel Macron’s most significant promises of tax cuts made during his campaign the most highly anticipated one being the introduction of a flat rate tax applicable to most investment income. ![]() The first Budget of the newly elected French Government has now been adopted by the French Parliament.
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