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    31/08/2015 - Tax alert : improvements of the French RSUs legal and tax regime

    The Macron Law which amends the legal, tax and social treatment applicable to the free shares (or "RSUs") was adopted on 10 July 2015 and enacted on 6 August 2015. The new regime will apply to the free shares of which the attribution has been authorized by the extraordinary shareholders’ meeting after the publication of the Macron law (i.e. after 7 August 2015).

    Summary :
    1. Modification of the legal treatment of free shares
    2. Modification of the tax treatment of free shares
    3. Modification of the social treatment of free shares

    Read the full tax alert : Improvements of the French RSUs legal and tax regime introduced by the Macron Law

    Source : Tax alert