Article D3325-4 of the French Labour Code
November 4, 2023
If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.
If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article 171 bis of appendix II to the General Tax Code.
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.
Disputes relating to the application of this Title, other than those mentioned in the first and second paragraphs of article L. 3326-1, shall be referred to the judicial court under the conditions laid down in article R. 311-1 of the Code of Judicial Organisation.
The provisions of this Title, with the exception of Article D. 3334-3-1, also apply to the persons mentioned in the last paragraph of Article L. 3332-2.
Employees of an employers’ group which has not set up an employee savings scheme may benefit from the employee savings scheme set up in each of the companies in the group to which they are seconded if the rules so provide.
The length of service of the persons mentioned in the penultimate paragraph of Article L. 3332-2 that may be required by the regulations is counted from the date on which the individual contract takes effect.
The appendix to the company savings plan regulations sets out the selection criteria and the list of investment instruments, as well as the notices for open-ended investment companies (SICAVs) and mutual funds offered to members.
Where the plan offers several investment vehicles, its rules specify the terms and conditions under which members may change the allocation of their savings between these vehicles. However, the plan rules may place restrictions on the option to change the initial investment choice in cases that they define. The investment of sums which have benefited from the additional contribution under the conditions provided for in the second paragraph of article…
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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
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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
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