Section 6: Social and tax regime.

The sums mentioned in article L. 3332-11 may be deducted by the company from its profits for the purposes of corporation tax or income tax, as the case may be. They are not taken into account for the application of employment legislation and are excluded from the basis of assessment for contributions defined inarticle L. 242-1 of the Social Security Code. They are exempt from income tax for beneficiaries. To…