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 tax: acquisition gain vs capital gain, income tax rate (12.8% or scale), social contributions and tax filing requirements.
Free shares (AGA) in 4 steps: shareholders' meeting, identifying beneficiaries, legal documentation and grants. Legal requirements and tax...
Stock option grant in 4 steps: shareholders' meeting, beneficiaries list, plan rules and award letters. Mandatory documents explained.
BSPCE vesting: standard duration (4 years), cliff (1 year), acceleration clauses, good/bad leaver provisions and market benchmarks 2026.