La loi n\u00b02019-486 du 22 mai 2019, dite loi \u00ab Pacte \u00bb a \u00e9galement modifi\u00e9 l\u2019article 163 bis G du Code g\u00e9n\u00e9ral des imp\u00f4ts fixant le r\u00e9gime juridique et fiscal des bons de souscripteurs de parts de cr\u00e9ateurs d\u2019entreprise (\u00ab BSPCE \u00bb).<\/p>\n
En effet, la loi Pacte a consid\u00e9rablement \u00e9largi les conditions d\u2019\u00e9ligibilit\u00e9 des attributaires de BSPCE.<\/p>\n
Jusqu\u2019alors r\u00e9serv\u00e9s aux salari\u00e9s et aux dirigeants soumis au r\u00e9gime des salari\u00e9s, il est d\u00e9sormais possible d\u2019attribuer des BSPCE aux membres d\u2019un conseil d\u2019administration, d\u2019un conseil de surveillance de soci\u00e9t\u00e9 anonyme ou en ce qui concerne les soci\u00e9t\u00e9s par actions simplifi\u00e9e, de tout autre organe statutaire \u00e9quivalent.<\/p>\n
Cet \u00e9largissement va permettre de diversifier les modes de r\u00e9mun\u00e9ration des diff\u00e9rents mandataires sociaux.<\/p>\n
En outre, la loi Pacte a assoupli la m\u00e9thode de fixation du prix de souscription des actions \u00e9mises en exercice des BSPCE.<\/p>\n
Auparavant le prix d\u2019\u00e9mission devait obligatoirement \u00eatre au moins \u00e9gal au prix des titres \u00e9mis au cours des op\u00e9rations intervenues dans les 6 derniers mois. Dor\u00e9navant, il sera possible d\u2019appliquer une d\u00e9cote correspondant \u00e0 la perte de valeur \u00e9conomique de l\u2019action depuis la derni\u00e8re op\u00e9ration.<\/p>\n","protected":false},"excerpt":{"rendered":"
La loi n\u00b02019-486 du 22 mai 2019, dite loi \u00ab Pacte \u00bb a \u00e9galement modifi\u00e9 l\u2019article 163 bis G du Code g\u00e9n\u00e9ral des imp\u00f4ts fixant le r\u00e9gime juridique et fiscal des bons de souscripteurs de parts de cr\u00e9ateurs d\u2019entreprise (\u00ab BSPCE \u00bb). En effet, la loi Pacte a consid\u00e9rablement \u00e9largi les conditions d\u2019\u00e9ligibilit\u00e9 des attributaires […]<\/p>\n","protected":false},"author":1,"featured_media":1078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[607],"tags":[],"yst_prominent_words":[356,351,321,139,350,352,353,354,355],"class_list":["post-1079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/posts\/1079","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/comments?post=1079"}],"version-history":[{"count":0,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/posts\/1079\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/media\/1078"}],"wp:attachment":[{"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/media?parent=1079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/categories?post=1079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/tags?post=1079"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/redlink.fr\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=1079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}