{"id":1276,"date":"2026-07-10T12:47:07","date_gmt":"2026-07-10T10:47:07","guid":{"rendered":"https:\/\/dialog-unlocked.ch\/ltis-around-the-world-argentina-and-france\/"},"modified":"2026-07-10T12:52:15","modified_gmt":"2026-07-10T10:52:15","slug":"ltis-around-the-world-argentina-and-france","status":"publish","type":"post","link":"https:\/\/dialog-unlocked.ch\/en\/ltis-around-the-world-argentina-and-france\/","title":{"rendered":"LTIs around the world: Argentina and France"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>July 2026 update on recent developments regarding the taxation of LTIs:<\/p>\n<ul>\n<li><b>Argentina<\/b>: Under a new law, equity incentives are no longer subject to social security charges, up to a maximum amount of 5% of the employee\u2019s annual total remuneration.<\/li>\n<li><b>France<\/b>: The latest capital gain regime under which a part of capital gains from employee shares (beyond a certain threshold) might be re-qualified as taxable employment income, is still in place. However, it has meanwhile become clear that any such taxable income will not be subject to employer withholding obligations \u2013 thus mitigating the issue for companies. Plus, based on informal exchanges with the authorities and the way the law is worded, local specialists are increasingly of the opinion that these rules are rather unlikely to apply to listed common employee shares. This, however, remains subject to formal confirmation.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert"],"_links":{"self":[{"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/posts\/1276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/comments?post=1276"}],"version-history":[{"count":3,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/posts\/1276\/revisions"}],"predecessor-version":[{"id":1279,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/posts\/1276\/revisions\/1279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/media\/1272"}],"wp:attachment":[{"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/media?parent=1276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/categories?post=1276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dialog-unlocked.ch\/en\/wp-json\/wp\/v2\/tags?post=1276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}