What is the cost when I exercise stock options in France?

The tax office says a stock option is a right to buy or subscribe for shares at a price fixed on the day the option is granted. Exercising it means using that right. You can sell the share at once or keep it. The exercise gain is the real value of the share on the exercise day minus the price you paid. That gain is taxed when you sell the shares. A later gain is the sale price minus the real value on the exercise day. The grant date is when the price is fixed. It is not the day the exercise gain is measured. This page does not work out your tax.

Continue on impots.gouv.fr · Gain de levée d'options