Implementation of compensation policies and strategies

  • Audit of compensation tools
  • Tax and social security costs estimates of compensation
  • Analysis of optimization possibilities

Employee share ownership

  • Assistance for implementation of employees share schemes

    • Stock options
    • Co-investment plans
    • Share capital increases and share purchases reserved to employees linked with Employees savings schemes
    • « BSPCE » (special types of warrants for smaller companies)
    • Free share plans
  • Adaptation of foreign share schemes to French legislation 
    • Stock options
    • Restricted Stock Units, Performance Shares, Restricted Stocks
    • Employee Stock Purchase Plans (ESPP)
    • Phantom Shares
    • Matching plans
  • Tax and social optimization of share-based schemes 
    • Implementation of the passerelle between savings plans and share schemes
    • Management of restructurings
    • Management of international mobility impacts on share-based schemes taxation

Profit-sharing and savings plans

  • Implementation and follow up of profit-sharing and savings schemes (Compulsory and non compulsory profit-sharing, Medium and long term savings plans)
  • Optimization of tax niches (passerelles with Time savings schemes, share-based plans, share capital increased for employees)
  • Management of restructuring impacts

Health and life insurance occupational schemes

  • life insurance
    • Implementation and follow up of employers’ obligations with respect to the health insurance, medical coverage and life insurance
  • Supplementary pension schemes
    • Defined contributions schemes (« articles 83 ») : Assistance for implementation, meeting the conditions for tax and social security exemptions, definition of objective categories of beneficiaries ;
    • Defined benefits schemes (« articles 39 ») : Assistance for implementation, definition of the beneficiaries, assistance for closing schemes;
    • Retirement savings scheme (« PERCO ») : Assistance for implementation, passerelles with other savings and profit-sharing schemes.

Tax litigations

  • Assistance for individual tax audits
  • Communication rights of the tax authorities
  • Ruling requests
  • Claims and litigations before administrative courts
  • Requests to the French Tax Regulations Direction