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.
Cap table: definition, mandatory columns (securities, rights, valuation), common mistakes and best practices for keeping it up to date.
Free shares (AGA): eligible beneficiaries, allocation conditions, minimum vesting period and 2025 Finance Act updates.
Free shares (AGA) in 4 steps: shareholders' meeting, identifying beneficiaries, legal documentation and grants. Legal requirements and tax...