ARTICLE
8 July 2025

UPCOMING WEBINAR: Management Packages: Will They Come Back? New French Tax Developments

VA
Vivien & Associes

Contributor

Founded in 1999, Vivien & Associés provides advisory and litigation services for most key areas of both national and international business law: corporate/M&A, restructuring & insolvency, tax, employment and labour law, litigation, and arbitration. It advises its clients on their day-to-day legal issues, their strategic French and cross-border transactions, their development. Vivien & Associés counts around 50 professionals, including 14 partners, attentive to clients’ strategic and operational needs to deliver pertinent and high-quality advice.
Please join this upcoming webinar from Vivien & Associés.
Worldwide Tax
Date: 29 July 2025
Time: 9:00 AM UTC
Duration: 60 min
Language: English
Format: Online

The French Finance Act for 2025 adopted in February has drastically modified the tax and social security regimes applicable to gains derived from what is commonly referred to as "management packages".

This reform was officially aimed both at securing and at improving these regimes, following decades of litigation especially -albeit not exclusively- in the context of LBO transactions, most recently marked by three decisions held by the French highest administrative Court (CE, July 13, 2021, no. 435452, 428506 and 437498).

This new regime, however, raises a number of technical issues, some of which are currently under discussion with Bercy, which comments will be carefully scrutinised by all practitioners.

In the meantime, this webinar proposes to explain the historical and technical background that led to the 2021 decisions or the French Finance Act for 2025, to describe the new regime created by this Act and its advantages, and finally to explore its difficulties and pitfalls with a view to assisting practitioners in understanding and managing the existing and future "management packages" they will encounter.


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