Some senior executives have probably seen red since this summer, fearing tax adjustments that could cost them dearly.
In three decisions published in July which made a lot of noise, the Council of State ruled: the gains drawn from "management packages", devices for participation in the capital of companies intended to motivate key managers, can no longer be considered as capital gains and must therefore be reclassified as wages.
And this, as soon as there is a link between these earnings and the function within the company.
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The consequence is important.
Instead of being taxed at 30% under the advantageous "flat tax" regime, these gains must be subject to income tax, the rate of which can reach 45%.
Not to mention the social contributions which weigh heavily.
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More specifically, the Council of State was called upon to rule on two incentive schemes whose tax regime is not framed by law.
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These decisions are very severe
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