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France — Tax-Qualified Equity Awards and the Macron Changes
Host Brian Wydajewski introduces Global Equity Services partner Barbara Klementz from San Francisco and Employment & Compensation Partner Agnès Charpenet from Paris to discuss the latest developments surrounding France's tax preferential regime for equity awards.
Key Takeaways:
[1:22] Charpenet explains the reasons behind the lack of changes to the qualified option regime, despite numerous changes to the qualified RSU regime.
[2:49] Potential future plans for France's RSU regime and changes to the qualified option regime are detailed.
[3:55] Considerations and procedures for companies now wishing to apply for refunds in light of recent French constitutional rulings.
[7:55] Klementz discusses U.S. company reactions to the latest round of qualified RSU changes.
[9:27] Considerations for companies examining whether to pursue a French qualified RSU plan include increased taxes, pending qualified RSU changes, and which regime they fall under.
[11:50] Klementz's advice to not adopt the French qualified RSU plan exceptions applies to private companies as well as those that will continue to grant under the Macron regime.
[12:05] Wydajewski summarizes the key aspects of considering whether to grant qualified awards to companies in France.
Mentioned in This Episode:
Baker & McKenzie
Disclaimer:
Baker & McKenzie International is a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a "partner" means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an "office" means an office of any such law firm. This may qualify as "Attorney Advertising" requiring notice in some jurisdictions. Prior results do not guarantee a similar outcome. Before you send e-mail to Baker & McKenzie, please be aware that your communications with us through this message will not create a lawyer-client relationship with us. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.
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By Baker & McKenzie Global Equity Services PracticeHost Brian Wydajewski introduces Global Equity Services partner Barbara Klementz from San Francisco and Employment & Compensation Partner Agnès Charpenet from Paris to discuss the latest developments surrounding France's tax preferential regime for equity awards.
Key Takeaways:
[1:22] Charpenet explains the reasons behind the lack of changes to the qualified option regime, despite numerous changes to the qualified RSU regime.
[2:49] Potential future plans for France's RSU regime and changes to the qualified option regime are detailed.
[3:55] Considerations and procedures for companies now wishing to apply for refunds in light of recent French constitutional rulings.
[7:55] Klementz discusses U.S. company reactions to the latest round of qualified RSU changes.
[9:27] Considerations for companies examining whether to pursue a French qualified RSU plan include increased taxes, pending qualified RSU changes, and which regime they fall under.
[11:50] Klementz's advice to not adopt the French qualified RSU plan exceptions applies to private companies as well as those that will continue to grant under the Macron regime.
[12:05] Wydajewski summarizes the key aspects of considering whether to grant qualified awards to companies in France.
Mentioned in This Episode:
Baker & McKenzie
Disclaimer:
Baker & McKenzie International is a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organizations, reference to a "partner" means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an "office" means an office of any such law firm. This may qualify as "Attorney Advertising" requiring notice in some jurisdictions. Prior results do not guarantee a similar outcome. Before you send e-mail to Baker & McKenzie, please be aware that your communications with us through this message will not create a lawyer-client relationship with us. Do not send us any information that you or anyone else considers to be confidential or secret unless we have first agreed to be your lawyers in that matter. Any information you send us before we agree to be your lawyers cannot be protected from disclosure.