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Country Guide
Practitioner’s Note by Louis Rorimer
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France Guide
by
Christopher Potter Linda Hesse Catherine Muyl Maxence Manzo Pauline Pierce
France Alerts
1/17/2012Year-End International Reporting Requirements - 2012 Update
12/22/2011EU Prospectus Exemption Likely Delayed; Outbound Transferee Taxation Status in France
6/8/2011New French Tax Ruling Resolves Plan Term Issues for Qualified Options in Favor of US Issuers
4/19/2011Social Security Agreement Between India and France Expected in June/July 2011
4/19/2011Withholding Tax on Equity-Based Gains for Non French Resident Beneficiaries
3/23/2011Recent Legislative Updates - March 2011
2/10/2011New Withholding Tax Applicable to Non-Residents on Gains Realized from French-Qualified Stock Options and Free Share Awards
1/12/20112011 Finance Act and Social Security Acts
1/3/2011Employee Stock Plans 2010: Year-End International Reporting Requirements
12/30/2010Equity Compensation – Year-End Compliance
12/30/2010Global Equity Compensation - New Developments Q4 2010
12/30/2010Increased Employer Social Tax Due on French-Qualified Awards
12/16/2010Recent Developments for the Third Quarter 2010
12/10/20102011 French Tax Act Raises Tax Rates
8/2/2010New Pension Reform Legislation Could Include Tax Rate Increases
7/6/2010Important Tax Developments in France
6/15/2010Recent Developments for the First Quarter 2010
4/20/2010Taxation of the Stock Options Spread in Cross-Border Situations
4/9/2010French Supreme Court Rules on Sourcing of Stock Option Income
3/31/2010Recent Legislative Updates - March 2010 Edition
1/19/20102010 Finance Act and Social Security Act
1/1/2010Recent Legislative Updates – Q1 2010
12/31/2009Q4 2009: Year-End Reporting Requirements for Employee Stock Plans
4/1/2009Recent Legislative Updates – Q2 2009
2/1/2009Recent Legislative Updates – Q1 2009
1/30/2009Updates on Cash and Equity Compensation Legislation
1/19/2009New Requirements for French Listed Companies Offering Share Plans
1/16/2009Possible Elimination of Corporate Officer Restriction on Qualified Awards
1/2/2009Recharge of Costs Related to Stock Options and Free Share
1/1/2009Recent Developments for the Fourth Quarter 2008
12/30/2008Recent Legislative Updates – Q4 2008
12/1/2008France, Italy, Malaysia, Thailand, Vietnam: Year-End Reporting Requirements 2008
10/23/2008New Limitations on Stock Awards
10/17/2008France: Tax Deduction Legislation for Capital Losses on Equity Awards
10/1/2008Insight – Q3 2008
10/1/2008Recent Legislative Updates – Q3 2008
7/11/2008Recent Developments for the First & Second Quarters 2008
7/1/2008Recent Global Updates – Q2 2008
5/9/2008Clarification on the New Social Security Contributions on Qualified French Stock Plans
3/25/2008Recent Tax Developments Impacting Stock Compensation
1/8/2008Legislation Introducing New Social Tax on Qualified Awards Now Adopted
12/21/2007Year-End Reporting Requirements for Employee Stock Plans
11/1/2007Social Security Contributions on Stock Options and Free Share Awards Approved
10/1/2007Possible Implementation of Social Security on Qualified Stock Options and Restricted Stock
9/21/2007Tax Package Closes Loophole with Respect to Gifting Shares
4/20/2007New Bill On Employee Stock and Tax Favorable Savings Plans
2/12/2007Additional Legislation Regarding Free Share Plans For Foreign Companies
2/12/2007Draft Bill on Employee Share Plans and Profit Sharing Plans
6/9/2006Draft Bill on Employee Share Plans and Profit Sharing Plans
7/1/2005New Tax Regime for Free Shares Available to Foreign Issuers
3/21/2005Case Law Provides Damages to Terminated Employee for Loss of Options
3/21/2005New Legislation Provides Favorable Tax and Social Security Treatment for Restricted Stock and RSUs
1/27/2005Tax-Qualified Restricted Stock Plans
12/8/2004Proposed Legislation on Free Share Plans
10/20/2004Proposed legislation would create a tax-favored plan for restricted stock
9/9/2004Changes in Tax Law
8/30/2003New Legislation on Financial Securities
6/15/2001Changes To Qualified Stock Option Plan Rules