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Stock options: "Warrants for shares of entrepreneurs" (BCE)

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  1. Conditions
  2. Issuance
  3. Beneficiaries
  4. Tax Regime
  5. Contractual undertaking

The "BCE" or the bons de créateurs d'entreprises is business founders' subscription certificates that offer a variety of stock options. They consist of nontransferable certificates that give their beneficiaries the right to subscribe to securities representing a portion of the company's capital, at a fixed price. They have the benefit of tax facilities. The general conditions laid down for availing the benefits are: It must be a limited liability company, a simplified limited liability company or a specific type of company with two categories of shareholders. The company issuing the BCEs must be incorporated for less than 15 years and must be a new company, not the result of a merger, a restructuration, or an acquisition. The company must be taxpayer of the corporation tax in France and the capital of the company must be held directly and permanently, for at least 25%, by physical persons, or legal entity held by physical persons.

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