In the event of the employee’s death, his heirs request the liquidation of his rights. The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from the seventh month following the death.
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account the corrections made. The amount of the special profit-sharing reserve is modified accordingly during the financial year in which the adjustments made by the tax authorities or the tax court become final or are formally accepted by…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary statement or in the last statement available to him, and asks the company to liquidate these assets.
When the transfer is made to a company savings plan from which he/she benefits within the new company employing him/her, the employee specifies in his/her request the allocation of his/her savings within the plan or plans he/she has chosen. When the transfer is made to a plan from which he/she benefits in a new job, the employee informs the company he/she has left of the name and address of his/her…
The company that the employee is leaving shall itself liquidate the sums blocked in application of 2° of article L. 3323-2 or article L. 3323-5 and shall immediately request the establishment responsible for the register of accounts to liquidate the shares or units held within the savings plans. Once the liquidation has been completed, the company transfers the corresponding sums to the plan concerned, indicating the periods of unavailability that…
The ministerial order provided for in article L. 3324-11 is issued jointly by the ministers responsible for the economy and labour.
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
