{"id":1205,"date":"2025-06-04T09:31:19","date_gmt":"2025-06-04T09:31:19","guid":{"rendered":"https:\/\/milestone-avocats.com\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/"},"modified":"2025-06-04T09:31:19","modified_gmt":"2025-06-04T09:31:19","slug":"loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes","status":"publish","type":"post","link":"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/","title":{"rendered":"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Notre \u00e9quipe <a href=\"https:\/\/www.linkedin.com\/company\/lipari-press\/\">Private Equity Magazine<\/a> signe cette semaine une tribune dans <a href=\"https:\/\/www.linkedin.com\/company\/option-finance\/\">Option Finance<\/a> :<br><a href=\"https:\/\/www.linkedin.com\/in\/ACoAACd9cVwBIcN-Q2WCU4SgoeeQgSsGyz7X9_s\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/samuel-elie-cohen\/\">Samuel COHEN<\/a> et <a href=\"https:\/\/www.linkedin.com\/in\/ACoAACrzBQQBryBz1-y7nTX3j-nY2lgi_evAmpY\"><\/a><a href=\"https:\/\/www.linkedin.com\/in\/na%C3%ABl-kebir-forrer-370398181\/\">Na\u00ebl Kebir-Forrer<\/a> d\u00e9cryptent la loi de finance pour 2025 qui \u2013 depuis le 16 f\u00e9vrier \u2013 rebat les cartes pour les Management Packages.<br><br>Ce qu\u2019il faut retenir:<br>\u2022 Le gain r\u00e9alis\u00e9 est d\u00e9sormais, par principe, impos\u00e9 en traitement et salaire.<br>\u2022 Le r\u00e9gime des plus-values mobili\u00e8res ne subsiste qu\u2019\u00e0 titre d\u00e9rogatoire et sous conditions strictes (risque de perte, d\u00e9lai de d\u00e9tention minimum, plafond de performance).<br>\u2022 Fin du PEA et du report d\u2019imposition via holding pour les titres issus de ces plans.<br>\u2022 La port\u00e9e de certaines notions cl\u00e9s (\u00ab contrepartie \u00bb, \u00ab risque de perte \u00bb\u2026) demeure incertaine et appelle \u00e0 une clarification par la doctrine administrative.<br><br><br>Pour comprendre l\u2019\u00e9quilibre entre clarification l\u00e9gislative et alourdissement fiscal\u00a0l\u2019article complet est \u00e0 lire ici :<a href=\"https:\/\/lnkd.in\/eNvDMusX\"> https:\/\/www.optionfinance.fr\/entreprise-expertise\/loi-de-finances-2025-et-management-package-entre-eclaircissements-et-incertitudes.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notre \u00e9quipe Private Equity Magazine signe cette semaine une tribune dans Option Finance :Samuel COHEN et Na\u00ebl Kebir-Forrer d\u00e9cryptent la loi de finance pour 2025 qui \u2013 depuis le 16 f\u00e9vrier \u2013 rebat les cartes pour les Management Packages. Ce qu\u2019il faut retenir:\u2022 Le gain r\u00e9alis\u00e9 est d\u00e9sormais, par principe, impos\u00e9 en traitement et salaire.\u2022 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[56],"tags":[],"type_de_publication":[],"class_list":["post-1205","post","type-post","status-publish","format-standard","hentry","category-private-equity-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes. - Milestone Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes. - Milestone Avocats\" \/>\n<meta property=\"og:description\" content=\"Notre \u00e9quipe Private Equity Magazine signe cette semaine une tribune dans Option Finance :Samuel COHEN et Na\u00ebl Kebir-Forrer d\u00e9cryptent la loi de finance pour 2025 qui \u2013 depuis le 16 f\u00e9vrier \u2013 rebat les cartes pour les Management Packages. Ce qu\u2019il faut retenir:\u2022 Le gain r\u00e9alis\u00e9 est d\u00e9sormais, par principe, impos\u00e9 en traitement et salaire.\u2022 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/\" \/>\n<meta property=\"og:site_name\" content=\"Milestone Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-04T09:31:19+00:00\" \/>\n<meta name=\"author\" content=\"Btissame\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Btissame\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/\",\"url\":\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/\",\"name\":\"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes. - Milestone Avocats\",\"isPartOf\":{\"@id\":\"https:\/\/milestone-avocats.com\/#website\"},\"datePublished\":\"2025-06-04T09:31:19+00:00\",\"dateModified\":\"2025-06-04T09:31:19+00:00\",\"author\":{\"@id\":\"https:\/\/milestone-avocats.com\/#\/schema\/person\/57db9ca3d3b586a266174273dd4f9b3b\"},\"breadcrumb\":{\"@id\":\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/milestone-avocats.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/milestone-avocats.com\/#website\",\"url\":\"https:\/\/milestone-avocats.com\/\",\"name\":\"Milestone Avocats\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/milestone-avocats.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/milestone-avocats.com\/#\/schema\/person\/57db9ca3d3b586a266174273dd4f9b3b\",\"name\":\"Btissame\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/milestone-avocats.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7e3f508394e9d752a1b2d426264b51d5fdad17a09175f18f2d273702374c8cf1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7e3f508394e9d752a1b2d426264b51d5fdad17a09175f18f2d273702374c8cf1?s=96&d=mm&r=g\",\"caption\":\"Btissame\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes. - Milestone Avocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/milestone-avocats.com\/en\/loi-de-finances-2025-management-packages-entre-eclaircissements-et-incertitudes\/","og_locale":"en_US","og_type":"article","og_title":"Loi de finances 2025 &amp; management packages : entre \u00e9claircissements et incertitudes. - Milestone Avocats","og_description":"Notre \u00e9quipe Private Equity Magazine signe cette semaine une tribune dans Option Finance :Samuel COHEN et Na\u00ebl Kebir-Forrer d\u00e9cryptent la loi de finance pour 2025 qui \u2013 depuis le 16 f\u00e9vrier \u2013 rebat les cartes pour les Management Packages. 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