Title II: Profit-sharing

The tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate certificate, in accordance with the provisions of article 77 of appendix II to the general tax code and under the following two conditions: 1° When this income is totally exempt, in accordance with the provisions…

The request for refund, accompanied by the certificate, is sent to the tax office of the organisation that issued it. The refund is made to this organisation, which is responsible for using the corresponding sums in the same way as the income to which they relate.