When the employee, and where applicable the beneficiary referred to in the second paragraph of Article L. 3323-6 and in the third paragraph of Article L. 3324-2, does not request the payment of all or part of the sums allocated to him under the profit-sharing scheme under the conditions provided for in Article L. 3324-10 or does not decide to allocate them to one of the schemes provided for in…
Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the financial year during which they are distributed to employees. They are not taken into consideration for the application of labour legislation and are excluded from the basis of assessment for contributions defined inarticle L. 242-1 of the Social Security…
Sums allocated in accordance with Article L. 3323-2 are exempt from income tax. Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. They are then subject to the same lock-in period as these sums and are definitively exempt on expiry of the corresponding lock-in period. After expiry of the period of unavailability, the exemption is however maintained for income…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
The provisions of this chapter apply to the supplement to the special profit-sharing reserve mentioned in Article L. 3324-9.
The amount of the company’s net profit and shareholders’ equity are established by a certificate issued by the tax inspector or the auditor. They may not be challenged in disputes arising from the application of this Title. Disputes relating to the amount of wages and the calculation of added value provided for in 4° of Article L. 3324-1 are settled by the procedures stipulated by the profit-sharing agreements. Failing this,…
Penalties may be imposed by the court on companies that fail to fulfil their obligations under this Title. Only the employees of the company in question and the public prosecutor in whose jurisdiction the company is located are entitled to take action. The penalty is provisional and is liquidated by the judge once the company has fulfilled its obligations. When liquidating the astreinte, account is taken in particular of the…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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