Country Guide: France

France

Country Guide

Practitioner’s Note by Louis Rorimer
Summary Table

France Guide
by


Christopher Potter	Linda Hesse	Catherine Muyl	Maxence Manzo	Pauline Pierce

France Alerts

1/19/2010	2010 Finance Act and Social Security Act
1/1/2010	Recent Legislative Updates – Q1 2010
12/31/2009	Q4 2009: Year-End Reporting Requirements for Employee Stock Plans
4/1/2009	Recent Legislative Updates – Q2 2009
2/1/2009	Recent Legislative Updates – Q1 2009
1/30/2009	Updates on Cash and Equity Compensation Legislation
1/19/2009	New Requirements for French Listed Companies Offering Share Plans
1/16/2009	Possible Elimination of Corporate Officer Restriction on Qualified Awards
1/2/2009	Recharge of Costs Related to Stock Options and Free Share
1/1/2009	Recent Developments for the Fourth Quarter 2008
12/30/2008	Recent Legislative Updates – Q4 2008
12/1/2008	France, Italy, Malaysia, Thailand, Vietnam: Year-End Reporting Requirements 2008
10/23/2008	New Limitations on Stock Awards
10/17/2008	France: Tax Deduction Legislation for Capital Losses on Equity Awards
10/1/2008	Insight – Q3 2008
10/1/2008	Recent Legislative Updates – Q3 2008
7/11/2008	Recent Developments for the First & Second Quarters 2008
7/1/2008	Recent Global Updates – Q2 2008
5/9/2008	Clarification on the New Social Security Contributions on Qualified French Stock Plans
3/25/2008	Recent Tax Developments Impacting Stock Compensation
1/8/2008	Legislation Introducing New Social Tax on Qualified Awards Now Adopted
12/21/2007	Year-End Reporting Requirements for Employee Stock Plans
11/1/2007	Social Security Contributions on Stock Options and Free Share Awards Approved
10/1/2007	Possible Implementation of Social Security on Qualified Stock Options and Restricted Stock
9/21/2007	Tax Package Closes Loophole with Respect to Gifting Shares
4/20/2007	New Bill On Employee Stock and Tax Favorable Savings Plans
2/12/2007	Additional Legislation Regarding Free Share Plans For Foreign Companies
2/12/2007	Draft Bill on Employee Share Plans and Profit Sharing Plans
6/9/2006	Draft Bill on Employee Share Plans and Profit Sharing Plans
7/1/2005	New Tax Regime for Free Shares Available to Foreign Issuers
3/21/2005	Case Law Provides Damages to Terminated Employee for Loss of Options
3/21/2005	New Legislation Provides Favorable Tax and Social Security Treatment for Restricted Stock and RSUs
1/27/2005	Tax-Qualified Restricted Stock Plans
12/8/2004	Proposed Legislation on Free Share Plans
10/20/2004	Proposed legislation would create a tax-favored plan for restricted stock
9/9/2004	Changes in Tax Law
8/30/2003	New Legislation on Financial Securities
6/15/2001	Changes To Qualified Stock Option Plan Rules