\ THE EXECUTIVE REMUNERATION

ANSWERS TO ALL EMPLOYERS QUESTIONS AS TO THE SALARIED EXECUTIVE REMUNERATION FROM A LABOUR AND TAX LAW POINT OF VIEW

In France, as everywhere else, the salaried executive remuneration is a major topic in the life and management of companies, which concerns both the legal entity, as employer, and the executives or future executives.

However, it is not easy for the concerned persons and legal professionals to master all the issues and optimization levers existing in this field to the extent that:

\ executive remuneration covers many areas of law and requires sound skills in tax law and company law as well as labour law;

\ the principles applicable in this area, stemming from international and European regulations, the law, the case law, the branch bargaining agreements and sometimes even the administration opinions, are not gathered in the same code but dispersed in many texts;

\ the regulations governing the matter are fluctuating and are regularly subject to changes, which presupposes a quasi-permanent legal watch.

 

This chapter, the result of the combined work of tax law, company law and labour law specialists, aims to summarize the principles and practices governing the setting of executive remuneration as well as its tax and social regime.

 

The authors :

Labour law : Yoan Bessonnat, Partner, Chassany Watrelot & Associés

Corporate law : Gabriel Flandin, National partner, Willkie Farr & Gallagher

Tax law : Philippe Grudé, European counsel, Willkie Farr & Gallagher

 

The book:

The Executive Remuneration, 7th edition

The Law Review, 2018