![Management package for executives: earnings are taxable as a salary if they are linked to the performance of duties (Conseil d’Etat, July 13rd, 2021, n ° 428506, n ° 437498, n ° 435452)](https://consultation.avocat.fr/images/articles/illustration-52.png)
Management package for executives: earnings are taxable as a salary if they are linked to the performance of duties (Conseil d’Etat, July 13rd, 2021, n ° 428506, n ° 437498, n ° 435452)
Par Frédéric CHHUM le 29/07/2021
In three decisions issued on July 13, 2021, the Conseil d’Etat ruled on the tax regime for gains obtained under a management package. The Conseil d’Etat has ruled that the gains from a management package are taxable as a salary, if they are linked to the performance of the duties of an employee or manager. 1) Facts Several executive-manager employees ... Lire la suite >
Derniers commentaires