TLDR: Practical examples of tax share allocation in contexts of employment income, free share allocation, partnerships, and marital separation.
Employment income and pensions
Non-exceptional income such as salaries, pensions, or life annuities are included in the calculation of the Crédit d'Impôt pour la Modernisation du Recouvrement (CIMR). Exceptional income, such as severance pay, golden hellos, or the monetization of Compte Épargne Temps (CET) days beyond 10 days, is excluded. To prove the regular nature of a bonus, employees can provide documents such as payslips or notification letters.
Free shares allocated to employees
Companies can choose to distribute free shares uniformly among employees, regardless of salary or working hours, or proportionally to gross salaries for the allocation year. The company must notify URSSAF of the beneficiaries' identities, the number, and the value of shares definitively allocated in the previous year.
Partnerships
Taxable results for co-owners are determined based on contractual rights or amending agreements, provided they are not abusive. Profits from individual use of breeding rights are attributed to the individual co-owner, while results from joint activities are distributed according to the established shares.
Marital separation
In cases of marital separation, divorce, or dissolution of a PACS, undocumented joint income is automatically split equally between former spouses or partners. This rule applies to income received in the year the separation conditions are met, unless proven otherwise.
Exclusions from CIMR
The following are not included in the CIMR calculation:
- Severance pay
- Golden hellos
- Monetization of CET days beyond 10 days
- Pension benefits for professional football players
- Capital paid out for death or total disability
Disputes over share allocation
For partnerships, an agreement modifying contractual rights must be "non-abusive" to be fiscally valid.