Laure Prohom

Employee shareholding

Taxation of AGAs: Rates, Employer Contributions, and Filing Requirements

Taxation of AGAs: employer contribution (30%), acquisition gain, capital gain on disposal, applicable income tax and social security tax rates, and...

Employee shareholding

BSPCE: How to Handle an Employee's Departure?

Employee leaving with BSPCE: good/bad leaver clauses, exercise window and procedures to follow when an employee exits.

Employee shareholding

BSPCE vs. Other Employee Equity Mechanisms

BSPCE vs AGA, stock options and BSA: comparison by company profile, tax treatment, eligible beneficiaries and objectives.

Employee shareholding

BSPCE and Fundraising: Option Pool, Dilution, and Investor Pitch

BSPCE in Fundraising: How to size your option pool, present dilution to investors, and legally secure your equity incentive plan.

Employee shareholding

Employment Suspension: Impact on BSPCE and AGA Vesting

Sick leave, maternity or sabbatical: how employment suspension affects the vesting calendar of your BSPCE, AGA and stock options.