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Recent Legislative Updates - October 2018
Nov 12,2018

PwC's monthly newsletter reporting on developments impacting global stock plans.

Recent Legislative Updates - July 2018
Aug 02,2018

PwC's recent summary of global developments impacting stock plans.

Global Tax Update - January 2018
Jan 31,2018

Tax updates for Argentina, Finland, France, Germany, Ireland, Latvia, Netherlands, Philippines, and Romania. Filing updates for Australia, Hong Kong, Ireland, Japan, Luxembourg, Portugal, and the UK.

Recent Legislative Updates - October/November 2017
Nov 20,2017

PwC's summary of recent developments in France, New Zealand, and the Philippines.

Global Rewards Update
Aug 18,2017

Withholding tax reform postponed to January 1, 2019; Refund of employer social contribution paid at grant of qualified awards; Estate & investment income tax reform as from 2018.

Recent Legislative Developments - June 2017
Jun 30,2017

PwC's report of new developments in Australia, Canada, France, and the United Kingdom.

Good News - Tax Qualified Free Share Awards - Social Contribution Refund?
May 10,2017

A recent decision of the French Constitutional Court has held that employer social contribution payments made at grant on certain tax qualified free share awards may be able to be reclaimed if the award fails to vest.

Recent Legislative Updates - January 2017
Jan 30,2017

Recent developments impacting stock compensation plans in Belgium, Chile, Croatia, France, Korea, Romania, and the UK.

French Government Confirms the Implementation of a Withholding Tax from 2018
Sep 28,2016

The French Minister of Finance has confirmed the introduction of French withholding tax effective 1/1/2018.

Loi Macron (Changes to French-Qualified RSU Regime) Now Effective…but will Foreign Companies be able to Take Advantage?
Sep 28,2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units (“RSUs”), was finally published in the Official Gazette on August 7, 2015.

France – New rules for qualified free share awards
Aug 27,2015

Following on from our Global Rewards Update in December 2014, the changes to the qualified free share award regime in France have now been approved by the French Senate and have therefore been adopted into law.

Changes to French-Qualified RSU Regime Now in Effect
Aug 21,2015

The new law (Loi Macron), which introduces changes to the requirements and tax and social tax treatment of French-qualified restricted stock units (“RSUs”), was finally published in the Official Gazette on August 7, 2015.

Changes Proposed to French-Qualified RSU Regime
Jan 13,2015

A new law (Loi Macron) has been introduced that would result in significant (and mostly positive) changes to the requirements and tax treatment of French-qualified RSUs.

France – changes to rules for awarding qualified free shares
Apr 01,2014

Until recently, the allocation of qualified free shares was not subject to any legal constraints in France, unless shareholders decided otherwise.

France – Final 2014 finance laws and impact on share plans
Jan 01,2014

Following the Constitutional Court decision, the French government has now adopted into law a package of tax measures. This Global Rewards Update (GRU) is a follow up from our November 2013 GRU. It provides an overview of the key measures relating to equity plans.

New tax and social security measures
Dec 01,2013

The 2014 French Social Security Financial and Income Tax Bills being discussed before the French Parliament will introduce some chanqes to the income tax and social security rates and bands. The Bills are expected to pass into law shortly and the changes will take effect from 1 January 2014.

France — Proposed return of the 75% tax rate
Apr 01,2013

The President of France announced two tax propositions in a televised interview last week that are of particular interest to multinational companies with employees in France. Most notably, he reintroduced the 75% tax rate for highly compensated individuals.

France — Final word for tax shock bill
Jan 01,2013

On 29 December 2012, France’s Constitutional Court issued its decision on measures in the 2013 Finance Law, concluding that all the measures affecting companies were valid, but striking down some controversial provisions relating to individuals. The decision cleared the way for the relevant finance laws to come into effect on 30 December 2012.

France — “Tax shock” for wealthy individuals in 2013 finance bill proposals
Oct 18,2012

The French government announced on September 28, 2012, a series of measures that would significantly increase the taxes borne by wealthy individuals, with some of the proposed increases to apply to income earned as of January 1, 2012. The measures, which also include important changes affecting companies, are part of the draft finance bill for 2013.

France: Proposed increase of employee and employer social contributions
Jul 01,2012

The supplementary budget act submitted on Tuesday July 3, 2012, to the Council of Ministers provides for a higher taxation of stock-based compensation and for a sharp rise in the “forfait social” on employee profit sharing schemes.

France – New reporting requirements for qualified stock options, free shares, and BSPCE
Mar 01,2012

In France, a specific tax regime is available for the grant of stock options, free shares, and Bons de Souscription de Parts de Créateurs d’Entreprise (BSPCE) when certain reporting requirements are met by the company and the beneficiaries.

New Withholding Tax Applicable to Non-Residents
Feb 01,2011

At the end of 2010, the French government proposed, in the Loi de Finances Rectificative for 2010, the introduction of a new article 182 A ter to the French Tax Code (“article 182 A”). These proposals have since been adopted, and the new article 182 A will subject all equity awards held by French non-residents to income and social tax withholding at either vesting (e.g. in the case of restricted

2011 French Tax Act Raises Tax Rates
Dec 01,2010

The French government has adopted the 2011 French Tax Act and Social Security Financing Act (“new legislation”). This new legislation has raised tax rates generally, and in particular, those applicable to equity income in France.

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