by jimmy | Nov 24, 2025 | RSUs, Stock Options, Free Shares
Quick summary: RSUs give rise to an acquisition gain and a capital gain on sale, with specific tax rules in France. French tax residents are subject to different tax regimes depending on the date on which the RSU plans were authorised. Withholding tax applies to...
by jimmy | Nov 23, 2025 | RSUs, Stock Options, Free Shares
1) RSUs = free share awards In practice, “RSUs” correspond under French law to “free share awards” (attributions gratuites d’actions) 2) Free share awards (RSUs) 2.1 Income tax For RSUs (free shares) authorised by an extraordinary general...
