Article L3325-2 of the French Labour Code
November 7, 2023
Sums allocated in accordance with Article L. 3323-2 are exempt from income tax. Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. They are then subject to the same lock-in period as these sums and are definitively exempt on expiry of the corresponding lock-in period. After expiry of the period of unavailability, the exemption is however maintained for income…
