About this document
Tax Guide for Non-Residents in France by Mirko Kovac is a document available to read on EtoBox.
1) This document discusses taxation rules for non-tax residents of France regarding gains from employee share plans, including stock options and free shares, that have a French source. 2) A withholding tax applies to the French-source portion of gains from the sale of securities acquired through qualified employee share plans. The French-source portion is calculated based on days worked in France. 3) Taxable gains include the exercise gain for stock options, defined as the difference between the share va
- Author
- Mirko Kovac
- Language
- EN