Tax exemption for business owners' profit-sharing bonuses paid into a company savings plan

Article 6 of the Act of 30 December 2006 supplements Article L. 441-6 of the Labour Code. When a business owner or corporate officer entitled to profit-sharing, in companies allowed to grant it to them, pays all or part of the sums received into a company savings plan they have joined, those sums are excluded from their taxable business or professional profits. The exclusion is capped at half of the average annual social security ceiling. The measure aligns the treatment of non-salaried managers with that of employees, whose profit-sharing paid into a savings plan is exempt from income tax.