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28 November 2016

France's 2016 annual reporting requirements for stock options and free share awards discussed

French qualified employee share awards are subject to reporting requirements in France each year for French organizations, and foreign organizations with French qualified equity plan participants. Stock options granted or exercised, and free shares granted or vested during the 2016 tax year are required to be reported no later than the following January 31, 2017. In addition, each beneficiary of such awards must be provided with an Individual Statement detailing the transactions relevant to them by March 1, 2017.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2018

Document ID: 2016-2018

 

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