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Article L3323-6 of the French Labour Code

Companies that are not obliged to implement a profit-sharing scheme may, by means of a profit-sharing agreement, voluntarily submit to the provisions of this Title. The heads of these companies or, in the case of legal entities, their chairmen, general managers, managing directors or members of the management board, as well as the spouse or partner linked by a civil solidarity pact of the head of the company if he/she…

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