Taxation of AGAs: employer contribution (30%), acquisition gain, capital gain on disposal, applicable income tax and social security tax rates, and...
Stock options: definition, eligible companies (SA, SAS), authorized beneficiaries, exercise price, taxation, and differences from BSPCE.
BSA (stock warrants): how they work, eligible recipients (employees, directors, contractors), taxation and key use cases.
BSPCE: definition, eligible companies (JEI, under 15 years old), beneficiaries, vesting and taxation. Complete guide 2026.
BSPCE plan in 4 steps: shareholders' meeting, drafting the plan rules, signing warrants and updating the register. Full checklist.
BSPCE tax: acquisition gain vs capital gain, income tax rate (12.8% or scale), social contributions and tax filing requirements.