New: Employees and directors of subsidiary companies of which the parent company holds at least 75% may benefit from share warrants for entrepreneurs (BSPCE) allocated since 7 August 2015 and may be issued, subject to conditions, by companies formed by a restructuring operation.
Loi 2015-990 du 6 août 2015 pour la croissance, l’activité et l’égalité des chances économiques, art. 141.