• Main rules and definition
    • Grant, vesting, exercise, sale
    • Qualification for foreign companies schemes
  • What are the tax and social security rules?
    • Before and after 28 September 2012
    • Before and after the Macron law
  • Patrimonial tax issues
    • Consequences in case of a divorce, of the death of the beneficiary
    • Consequences of a donation
  • What are the tax rules in case of international mobility?
    • OECD principles and French tax regulations
    • Withholding tax rules