{"id":878,"date":"2016-01-25T10:19:36","date_gmt":"2016-01-25T09:19:36","guid":{"rendered":"http:\/\/www.cabinet-sj.com\/?p=878"},"modified":"2016-01-25T10:19:36","modified_gmt":"2016-01-25T09:19:36","slug":"actions-gratuites-remuneration-attractive","status":"publish","type":"post","link":"https:\/\/www.cabinet-sj.com\/2026\/?p=878","title":{"rendered":"Les actions gratuites : une r\u00e9mun\u00e9ration attractive"},"content":{"rendered":"<p>En 2016, les <strong>attributions d\u2019actions gratuites<\/strong> vont redevenir un mode de <strong>r\u00e9mun\u00e9ration <\/strong>privil\u00e9gi\u00e9 pour les dirigeants des groupes cot\u00e9s gr\u00e2ce \u00e0 la <strong>loi Macron<\/strong> du 7 ao\u00fbt 2015. La p\u00e9riode d\u2019acquisition est ramen\u00e9e \u00e0 1 an minimum et la p\u00e9riode de compensation doit \u00eatre de 2 ans maximum (cumul\u00e9e \u00e0 la p\u00e9riode d\u2019acquisition) contre 4 ans pr\u00e9c\u00e9demment.<\/p>\n<p>La contribution patronale ne s\u2019appliquera qu\u2019au moment de l\u2019acquisition des <strong>actions<\/strong> sur leur valeur \u00e0 cette date. Les \u00e9metteurs n\u2019auront donc plus \u00e0 s\u2019acquitter de taxes sur les titres au final non attribu\u00e9s si les conditions de performance ne sont pas remplies.<\/p>\n<p>Pour b\u00e9n\u00e9ficier de ce nouveau r\u00e9gime fiscalement incitatif, les groupes du CAC 40 doivent demander aux actionnaires r\u00e9unis en AGE l\u2019autorisation d\u2019utiliser ce dispositif de <strong>fid\u00e9lisation des dirigeants<\/strong> aux 2\/3 des votes favorables.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En 2016, les attributions d\u2019actions gratuites vont redevenir un mode de r\u00e9mun\u00e9ration privil\u00e9gi\u00e9 pour les dirigeants des groupes cot\u00e9s gr\u00e2ce \u00e0 la loi Macron du 7 ao\u00fbt 2015. La p\u00e9riode d\u2019acquisition est ramen\u00e9e \u00e0 1 an minimum et la p\u00e9riode de compensation doit \u00eatre de 2 ans maximum (cumul\u00e9e \u00e0 la p\u00e9riode d\u2019acquisition) contre 4 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1155,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-salaire-et-remuneration"],"_links":{"self":[{"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/posts\/878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=878"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/posts\/878\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=\/wp\/v2\/media\/1155"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-sj.com\/2026\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}