France – 2025 Bill Sets New Tax Rules for Gains From Employee Share Plans

France’s 2025 Finance Bill taxes employee share gains as salary and raises employer social tax on qualified RSUs to 30% starting March 2025.



This Content is Exclusive to Members

NASPP Member? Login to Access this Resource

Not a Member? Join | Learn About Membership



By Baker McKenzie

Global Equity Services

August 05, 2025