{"id":852,"date":"2015-12-23T23:19:36","date_gmt":"2015-12-23T23:19:36","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=852"},"modified":"2015-12-23T23:19:36","modified_gmt":"2015-12-23T23:19:36","slug":"assouplissement-de-la-procedure-dattribution-des-actions-gratuites","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=852","title":{"rendered":"Assouplissement de la proc\u00e9dure d&rsquo;attribution des actions gratuites"},"content":{"rendered":"<p>Au vue des dispositions de la Loi \u00ab\u00a0Macron\u00a0\u00bb l\u2019acquisition de la propri\u00e9t\u00e9 des titres issus d&rsquo;AGA intervient d\u00e9sormais au terme d\u2019une <strong>p\u00e9riode d\u2019acquisition, d\u2019au minimum un an<strong>, et \u00e9ventuellement d\u2019une <\/strong>p\u00e9riode de conservation<strong> (facultative en cas de p\u00e9riode d\u2019acquisition de deux ans), dont la<\/strong> dur\u00e9e cumul\u00e9e<strong> doit \u00eatre au-moins \u00e9gale \u00e0 <\/strong>deux ans<strong>.<\/p>\n<p>De plus, il n&rsquo;est plus fait application de la limitation de l&rsquo;\u00e9cart entre le nombre d&rsquo;actions attribu\u00e9es \u00e0 chaque salari\u00e9 (qui ne peut \u00eatre sup\u00e9rieur au rapport 1\/5) en cas d&rsquo;attribution d&rsquo;action \u00e0 l&rsquo;ensemble des salari\u00e9s lorsque le nombre total d&rsquo;actions attribu\u00e9es n&rsquo;exc\u00e8de pas 10% (ou 15% pour les soci\u00e9t\u00e9s non cot\u00e9es) du capital social.<\/p>\n<p>Enfin, \u00a0le <\/strong>taux de la contribution patronale<strong> est abaiss\u00e9 \u00e0 <\/strong>20%, son exigibilit\u00e9 est report\u00e9e au mois suivant la date d\u2019acquisition effective des actions par le b\u00e9n\u00e9ficiaire et son <strong>assiette<\/strong> porte d\u00e9sormais <strong>sur la seule valeur des actions attribu\u00e9es \u00e0 la date d\u2019acquisition<\/strong>.<\/p>\n<p><i>Article 135 Loi n\u00b02015-990 du 6 ao\u00fbt 2015<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au vue des dispositions de la Loi \u00ab\u00a0Macron\u00a0\u00bb l\u2019acquisition de la propri\u00e9t\u00e9 des titres issus d&rsquo;AGA intervient d\u00e9sormais au terme d\u2019une p\u00e9riode d\u2019acquisition, d\u2019au minimum un an, et \u00e9ventuellement d\u2019une p\u00e9riode de conservation (facultative en cas de p\u00e9riode d\u2019acquisition de deux ans), dont la dur\u00e9e cumul\u00e9e doit \u00eatre au-moins \u00e9gale \u00e0 deux ans. De plus, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,3],"tags":[],"class_list":["post-852","post","type-post","status-publish","format-standard","hentry","category-daf","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=852"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/852\/revisions"}],"predecessor-version":[{"id":947,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/852\/revisions\/947"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}