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Stock options granted to a spouse married under the statutory community of property regime constitute separate property by nature, and only shares acquired by exercising the option before the dissolution of the community are included in the community assets.

The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was updated by decree of 16 February 2024, published in the Official Journal of 17 February 2024.

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List of companies affected in 2024

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Taxable income from investments and distributions (in particular, interest and/or dividends on securities accounts), received by individual taxpayers who are resident for tax purposes in France, is subject, by default, to the single flat-rate withholding tax (PFU).

In a written report published on 25 May 2023, the tax authorities provided details on the terms of taxation of gains resulting from the contribution of shares subscribed for through the exercise of founder warrants (bons de souscription de parts de créateur d'entreprise - BSPCEs).

The list of non-cooperative States and territories (NCSTs) defined in Article 238-0 A of the French General Tax Code was updated by decree of 3 February 2023, published in the Official Journal of 5 February 2023.

List of companies affected in 2023

Since the October 17, 2022, SHARINBOX allow you to benefit from online payment for your securities purchases. Also in a context of digitalization and reduction of the risk of fraud, we inform you of the end of cheques at this same date.