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Article L3314-4 of the French Labour Code

To be eligible for the exemptions provided for in articles L. 3315-1 to L. 3315-3, the profit-sharing agreement must have been concluded before the first day of the second half of the calculation period following the date on which it takes effect.

Original in French 🇫🇷
Article L3314-4

Pour ouvrir droit aux exonérations prévues aux articles L. 3315-1 à L. 3315-3, l’accord d’intéressement doit avoir été conclu avant le premier jour de la deuxième moitié de la période de calcul suivant la date de sa prise d’effet.

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