On 3 February 2021, the French tax authorities commented the latest changes introduced by the Loi Pacte and the Loi de finances for 2020 to the French Bons de Souscription de Parts de Créateur d'Entreprise (a French employee incentive scheme). An opportunity for us to review in a few questions the main characteristics and advantages of this employee incentive and loyalty scheme dedicated to start-ups (BOI-RSA-ES-20-40).
1. Provided for in Article L. 225-129 of the Commercial Code.
2. Article L. 225-138 of the Commercial Code.
3. Article 1304-2 of the Civil Code.
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