Subirats Avocat speaks at the Master’s Program in Public and Tax Law (M2 DPRT)

Tuesday, November 5, 2019

Subirats Avocat took part in a session of the Master’s Program in Labor Relations Law and Practice (DPRT) at the Faculty of Law and Political Science of Montpellier.

The topic addressed was the taxation of employment relationships.

The presentation and subsequent discussions focused on three main areas:

• Taxation of employment income, including in cases of termination,
• Taxation of company executives,
• Tax treatment of employee participation, profit-sharing, and share ownership plans for employees, executives, and company directors.

Accordingly, Subirats Avocat assists clients in determining which termination or settlement payments may be exempt from taxation when negotiating a severance or transaction agreement related to the termination of an employment contract or an executive’s corporate mandate.

The firm also provides advice on regulatory and procedural matters to help companies involve employees and executives in the results and/or share capital of the business, while limiting tax exposure.

Finally, the taxation of compensation for company directors, managers, and board members depends on the tax regime and legal form of the company — including the deductibility of remuneration, limits on directors’ fees, and assessment of excessive compensation.

Given these various specificities, Subirats Avocat remains at your disposal to assist you with all your projects.