Units in mutual funds and shares in open-ended investment companies (SICAVs) acquired pursuant to 1° of article L. 3323-2 continue to be held by the organisation responsible for them, from which the interested party may claim them until the end of the periods stipulated in III of article L. 312-20 of the Monetary and Financial Code.
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.
At the request of the company, certification of the amount of net profit and shareholders’ equity is drawn up either by the statutory auditor or by the public finance inspector. In the latter case, the request is accompanied by an attached statement completed by the company, in accordance with a model drawn up by the Minister for the Economy.
The certificate is issued by the public finance inspector within three months of the date of the company’s application or, if the tax return for the financial year in question is filed after the application is made, within three months of the date on which the tax return is filed.
Where no application for a certificate has been made six months after the end of a financial year, the Labour Inspectorate control officer may take the place of the company in obtaining the certificate.
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75001, Paris France
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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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