{"id":244820,"date":"2026-11-06T16:19:14","date_gmt":"2026-11-06T15:19:14","guid":{"rendered":"https:\/\/arlettipartners.com\/?news=actions-gratuites-salaries-exoneration-anciennete-minimale-dirigeants"},"modified":"2026-11-06T16:34:48","modified_gmt":"2026-11-06T15:34:48","slug":"actions-gratuites-salaries-exoneration-anciennete-minimale-dirigeants","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/actions-gratuites-salaries-exoneration-anciennete-minimale-dirigeants\/","title":{"rendered":"Actions gratuites aux salari\u00e9s : exon\u00e9ration jusqu\u2019\u00e0 2 065,83 euros m\u00eame avec une anciennet\u00e9 minimale et l\u2019exclusion des cadres dirigeants"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>R\u00e9ponse n\u00b0 194\/2026<\/strong><br\/><em>Objet :<\/em> Attribution d\u2019actions aux salari\u00e9s en pr\u00e9sence d\u2019une condition d\u2019anciennet\u00e9 minimale et avec exclusion des salari\u00e9s des plus hauts niveaux de direction \u2013 Article 51, alin\u00e9a 2, lettre g), du TUIR<\/p>\n\n<p class=\"wp-block-paragraph\">Par sa r\u00e9ponse n\u00b0 194\/2026, l\u2019administration fiscale italienne (Agenzia delle Entrate) a pr\u00e9cis\u00e9 qu\u2019un plan d\u2019attribution gratuite d\u2019actions peut continuer \u00e0 \u00eatre consid\u00e9r\u00e9 comme destin\u00e9 \u00e0 l\u2019ensemble des salari\u00e9s, et b\u00e9n\u00e9ficier ainsi de l\u2019exon\u00e9ration pr\u00e9vue par l\u2019<a href=\"https:\/\/www.normattiva.it\/atto\/caricaDettaglioAtto?atto.articolo.numero=51&amp;atto.codiceRedazionale=086U0917&amp;atto.dataPubblicazioneGazzetta=1986-12-31&amp;vigenza=2026-01-01\" target=\"_blank\" rel=\"noopener\">article 51, alin\u00e9a 2, lettre g), du TUIR<\/a>, m\u00eame lorsque l\u2019acc\u00e8s est subordonn\u00e9 \u00e0 une condition d\u2019anciennet\u00e9 minimale et que les salari\u00e9s des plus hauts niveaux de direction sont exclus.<\/p>\n\n<p class=\"wp-block-paragraph\">Ce qui importe, ce sont les crit\u00e8res retenus, qui doivent \u00eatre objectifs et non discriminatoires, et le fait que le plan n\u2019attribue pas d\u2019avantages ad personam \u00e0 des salari\u00e9s d\u00e9termin\u00e9s individuellement.<\/p>\n\n<h2 class=\"wp-block-heading\">1. Le cas d\u2019esp\u00e8ce<\/h2>\n\n<p class=\"wp-block-paragraph\">Le cas concerne une soci\u00e9t\u00e9 italienne appartenant \u00e0 un groupe international qui souhaite associer ses salari\u00e9s aux r\u00e9sultats de l\u2019entreprise au moyen d\u2019un plan d\u2019attribution gratuite d\u2019actions.<\/p>\n\n<p class=\"wp-block-paragraph\">Le plan pr\u00e9voit l\u2019attribution annuelle du m\u00eame nombre d\u2019actions \u00e0 tous les salari\u00e9s remplissant certaines conditions, sans distinction de cat\u00e9gorie, de fonctions, de niveau hi\u00e9rarchique ou de performance individuelle.<\/p>\n\n<p class=\"wp-block-paragraph\">Peuvent notamment acc\u00e9der au plan les salari\u00e9s ayant au moins trois ans d\u2019anciennet\u00e9, qui n\u2019ont pas pr\u00e9sent\u00e9 leur d\u00e9mission et qui n\u2019appartiennent pas aux plus hauts niveaux de direction du Groupe. Ces derniers, qui repr\u00e9sentent une part tr\u00e8s limit\u00e9e de l\u2019effectif, sont d\u00e9j\u00e0 b\u00e9n\u00e9ficiaires d\u2019autres plans d\u2019incitation.<\/p>\n\n<p class=\"wp-block-paragraph\">La soci\u00e9t\u00e9 demande donc si ces limitations sont compatibles avec la condition d\u2019\u00ab ensemble des salari\u00e9s \u00bb exig\u00e9e par la r\u00e9glementation pour b\u00e9n\u00e9ficier du r\u00e9gime fiscal de faveur.<\/p>\n\n<h2 class=\"wp-block-heading\">2. Le r\u00e9gime fiscal des actions attribu\u00e9es aux salari\u00e9s<\/h2>\n\n<p class=\"wp-block-paragraph\">L\u2019<a href=\"https:\/\/www.normattiva.it\/atto\/caricaDettaglioAtto?atto.articolo.numero=51&amp;atto.codiceRedazionale=086U0917&amp;atto.dataPubblicazioneGazzetta=1986-12-31&amp;vigenza=2026-01-01\" target=\"_blank\" rel=\"noopener\">article 51, alin\u00e9a 2, lettre g), du TUIR<\/a> pr\u00e9voit que la valeur des actions offertes \u00e0 l\u2019ensemble des salari\u00e9s n\u2019entre pas dans la formation du revenu de travail salari\u00e9 dans la limite globale de 2 065,83 euros par p\u00e9riode d\u2019imposition.<\/p>\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de l\u2019avantage, trois conditions doivent notamment \u00eatre respect\u00e9es :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>les actions doivent \u00eatre offertes \u00e0 l\u2019ensemble des salari\u00e9s ;<\/li>\n\n\n\n<li>la valeur b\u00e9n\u00e9ficiant du r\u00e9gime ne peut exc\u00e9der au total 2 065,83 euros par p\u00e9riode d\u2019imposition ; l\u2019exc\u00e9dent devient imposable ;<\/li>\n\n\n\n<li>les actions doivent \u00eatre conserv\u00e9es pendant au moins trois ans \u00e0 compter de leur attribution et ne peuvent pas \u00eatre rachet\u00e9es par la soci\u00e9t\u00e9 \u00e9mettrice ou par l\u2019employeur avant ce d\u00e9lai.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Si les actions sont c\u00e9d\u00e9es avant l\u2019expiration des trois ans, le montant pr\u00e9c\u00e9demment exclu du revenu est impos\u00e9 au cours de la p\u00e9riode d\u2019imposition durant laquelle la cession intervient.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1er janvier 2027, ces dispositions seront reprises \u00e0 l\u2019article 53 du nouveau Texte unique des dispositions l\u00e9gislatives en mati\u00e8re d\u2019imp\u00f4ts sur les revenus, approuv\u00e9 par le <a href=\"https:\/\/www.normattiva.it\/eli\/id\/2026\/07\/03\/26G00131\/CONSOLIDATED\/20260812\" target=\"_blank\" rel=\"noopener\">d\u00e9cret l\u00e9gislatif n\u00b0 117 du 19 juin 2026<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\">3. Ce que l\u2019on entend par \u00ab ensemble des salari\u00e9s \u00bb<\/h2>\n\n<p class=\"wp-block-paragraph\">La condition relative \u00e0 l\u2019ensemble des salari\u00e9s vise \u00e0 \u00e9viter que le r\u00e9gime de faveur soit utilis\u00e9 pour accorder des r\u00e9mun\u00e9rations fiscalement avantag\u00e9es uniquement \u00e0 des salari\u00e9s choisis individuellement.<\/p>\n\n<p class=\"wp-block-paragraph\">Comme l\u2019administration fiscale italienne l\u2019avait d\u00e9j\u00e0 pr\u00e9cis\u00e9 dans la <a href=\"https:\/\/def.finanze.it\/DocTribFrontend\/getContent.do?id=%7B5B558433-8E7B-4594-8D8D-CD828FA1F300%7D\" target=\"_blank\" rel=\"noopener\">r\u00e9solution n\u00b0 129\/E du 12 octobre 2004<\/a> et, plus r\u00e9cemment, dans la <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/9110102\/Risposta+n.+147_2025.pdf\/e2f8a555-c4f5-e8ee-59c2-e929d107d75c?t=1749047609610\" target=\"_blank\" rel=\"noopener\">r\u00e9ponse n\u00b0 147 du 4 juin 2025<\/a>, l\u2019avantage peut s\u2019appliquer lorsque le plan est destin\u00e9 \u00e0 l\u2019ensemble ou \u00e0 des cat\u00e9gories de salari\u00e9s, pourvu qu\u2019il n\u2019entra\u00eene pas d\u2019avantages attribu\u00e9s ad personam.<\/p>\n\n<p class=\"wp-block-paragraph\">La notion de \u00ab cat\u00e9gorie \u00bb ne doit pas s\u2019entendre uniquement par r\u00e9f\u00e9rence aux cat\u00e9gories traditionnelles du droit civil, telles que dirigeants, cadres, employ\u00e9s et ouvriers, mais peut aussi inclure des groupes homog\u00e8nes de salari\u00e9s d\u00e9termin\u00e9s selon des crit\u00e8res objectifs.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019\u00e9l\u00e9ment d\u00e9terminant est donc que la s\u00e9lection des b\u00e9n\u00e9ficiaires ne vise pas \u00e0 favoriser des salari\u00e9s d\u00e9termin\u00e9s individuellement, mais r\u00e9ponde \u00e0 des crit\u00e8res g\u00e9n\u00e9raux coh\u00e9rents avec les finalit\u00e9s du plan.<\/p>\n\n<h2 class=\"wp-block-heading\">4. Anciennet\u00e9 minimale et exclusion des cadres dirigeants<\/h2>\n\n<p class=\"wp-block-paragraph\">Dans le cas examin\u00e9, l\u2019administration estime que la condition d\u2019au moins trois ans d\u2019anciennet\u00e9 ne cr\u00e9e pas une in\u00e9galit\u00e9 de traitement incompatible avec le r\u00e9gime de faveur.<\/p>\n\n<p class=\"wp-block-paragraph\">Cette condition vise en effet \u00e0 garantir une v\u00e9ritable insertion du salari\u00e9 dans l\u2019entreprise et \u00e0 s\u2019assurer qu\u2019il a contribu\u00e9, au moins pendant une certaine p\u00e9riode, au d\u00e9veloppement de l\u2019activit\u00e9 de l\u2019entreprise.<\/p>\n\n<p class=\"wp-block-paragraph\">Une fois la condition remplie, les actions sont attribu\u00e9es en quantit\u00e9 \u00e9gale \u00e0 tous les salari\u00e9s admis, quels que soient le r\u00f4le, les fonctions, le niveau hi\u00e9rarchique et l\u2019anciennet\u00e9 acquise au-del\u00e0 du seuil minimal.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019exclusion des salari\u00e9s appartenant aux plus hauts niveaux de direction ne compromet pas non plus, en l\u2019esp\u00e8ce, la condition de g\u00e9n\u00e9ralit\u00e9. Il s\u2019agit en effet d\u2019une part extr\u00eamement limit\u00e9e de l\u2019effectif, environ 0,35 % des salari\u00e9s du Groupe, d\u00e9j\u00e0 destinataire de plans d\u2019incitation sp\u00e9cifiques diff\u00e9rents.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019exclusion r\u00e9pond donc \u00e0 la n\u00e9cessit\u00e9 d\u2019\u00e9viter un doublon des syst\u00e8mes d\u2019incitation et ne para\u00eet pas viser \u00e0 r\u00e9server l\u2019avantage fiscal \u00e0 des salari\u00e9s s\u00e9lectionn\u00e9s individuellement.<\/p>\n\n<h2 class=\"wp-block-heading\">5. La pr\u00e9cision de l\u2019administration fiscale italienne<\/h2>\n\n<p class=\"wp-block-paragraph\">L\u2019administration conclut que, sur la base des caract\u00e9ristiques pr\u00e9sent\u00e9es par la soci\u00e9t\u00e9, le plan peut \u00eatre consid\u00e9r\u00e9 comme destin\u00e9 \u00e0 l\u2019ensemble ou \u00e0 des cat\u00e9gories de salari\u00e9s aux fins de l\u2019application de l\u2019<a href=\"https:\/\/www.normattiva.it\/atto\/caricaDettaglioAtto?atto.articolo.numero=51&amp;atto.codiceRedazionale=086U0917&amp;atto.dataPubblicazioneGazzetta=1986-12-31&amp;vigenza=2026-01-01\" target=\"_blank\" rel=\"noopener\">article 51, alin\u00e9a 2, lettre g), du TUIR<\/a>.<\/p>\n\n<p class=\"wp-block-paragraph\">L\u2019existence d\u2019une condition d\u2019anciennet\u00e9 minimale et l\u2019exclusion d\u2019un nombre limit\u00e9 de dirigeants n\u2019emp\u00eachent donc pas, en soi, l\u2019application du r\u00e9gime de faveur.<\/p>\n\n<p class=\"wp-block-paragraph\">Dans le cas analys\u00e9, rev\u00eatent une importance particuli\u00e8re le caract\u00e8re large du p\u00e9rim\u00e8tre des b\u00e9n\u00e9ficiaires, l\u2019attribution du m\u00eame nombre d\u2019actions \u00e0 tous les salari\u00e9s admis et l\u2019absence de diff\u00e9renciations fond\u00e9es sur le r\u00f4le, les fonctions, le niveau ou la performance individuelle.<\/p>\n\n<p class=\"wp-block-paragraph\">Il demeure que, pour b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration jusqu\u2019\u00e0 2 065,83 euros par an, toutes les autres conditions pr\u00e9vues par la r\u00e9glementation doivent \u00e9galement \u00eatre respect\u00e9es, y compris la dur\u00e9e minimale de conservation des actions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par sa r\u00e9ponse n\u00b0 194\/2026, l\u2019administration fiscale italienne a pr\u00e9cis\u00e9 qu\u2019un plan d\u2019attribution gratuite d\u2019actions peut \u00eatre consid\u00e9r\u00e9 comme destin\u00e9 \u00e0 l\u2019ensemble des salari\u00e9s et b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration pr\u00e9vue \u00e0 l\u2019article 51, alin\u00e9a 2, lettre g), du TUIR, m\u00eame avec une condition d\u2019anciennet\u00e9 minimale et l\u2019exclusion des plus hauts niveaux de direction.<\/p>\n","protected":false},"author":114,"featured_media":0,"template":"","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[6129,6060],"tags":[],"country":[1505],"container":[8206],"service":[6486],"tag-di-competenza":[5606],"class_list":["post-244820","news","type-news","status-publish","hentry","category-tax-law","category-income-tax-on-individuals","country-italie","container-tax-law-individuals","service-online-tax-declaration-italy-eng","tag-di-competenza-team-fiscale-internazionale-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Actions gratuites aux salari\u00e9s : 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