The Finance Bill 2025 materially changes the taxation of employee stock ownership plans and management packages, in particular by capping the amount of performance taxable as capital gains and raising the amount of the employer's social contribution applicable to free share plans ("AGA").

Law no. 2021-1774 of December 24, 2021, for the improvement of economic and professional equality (“Rixain” Act):  introduction of gender quotas in corporate governing bodies in large companies.