France: administration clarifies conditions to apply “dividends bonus” to French and foreign groups

rmanently adopted the “profit-sharing bonus” to be paid to employees who paid dividends that were higher than the average of the two previous financial years. In a circular letter released on July 29th, the administration answers 65 questions raised by the new obligation, including those affecting the appreciation of application criteria for businesses that are part of a group. The circular states that, if the ruling company meets the requirements, all its subsidiaries under French law have t