Value sharing: zoom in on the new obligation for TPEs/SMEs since January 2025. By Jochen Bauerreis, Lawyer.

Since 1 January 2025, companies with 11 to 50 employees have been required to set up a value-sharing scheme, in accordance with Act No. 2023-1107 of 29 November 2023. This measure aims to better associate employees with the performance of their company, while at the same time offering tax and social benefits. This obligation, which is foreseen for an experimental period of five years, does not currently provide for sanctions in the event of non-…