Stéphane De Lassus and Hugo Thélot write for L'Agefi on the new French legal regime for management packages
min readThe French administration has recently commented on the new legal regime for management package earnings, which invites all managers with an interest in capital to check the tax treatment of their package, whether current or under negotiation.
Stéphane de Lassus, Partner, and Hugo Thélot, Associate, provide an analysis in L'AGEFI.
The 2025 Finance Act introduced a new tax and social security framework specific to management package gains. This new regime provides for taxation of the gain according to the rules applicable to salaries and subject to a special salary contribution of 10%, but with the possibility of benefiting from the more favourable regime for capital gains on securities, under certain conditions and within certain limits.
The tax authorities' comments published in the BOFIP on 23 July 2025 provide certain clarifications concerning the regime now officially known as ‘management package gains’.
Read the article here: Le nouveau régime légal des Management packages enfin commenté par l’administration - L'Agefi - (subscription required).
