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International Tax Authority › France

McDermott Will & Emery

Shares Acquired Upon the Exercise of BSPCEs Now Eligible for Tax Neutrality Regime in Share-for-Share Contribution Cases

McDermott Will & Emery on

On February 5, 2024, the French Supreme Tax Court (Conseil d’État) voided French tax authority guidelines from May 2023 that provided that shares acquired upon the exercise of founder stock options, or Bons de Souscription de...more

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