Article by Frédéric Bosc in Option Finance

In Option Finance, Frédéric Bosc analyzes the September 28, 2023 ruling by the French Supreme Court (Cour de Cassation), which revisits the social treatment of stock warrants granted to employees and managers covered by the employee tax regime.

This tightening of the rules suggests much broader implications than just the question of warrants, and could be seen as the first sign of a more global overhaul of the social treatment of manpacks.

Read the full article here.