Based on the experience accumulated by Laurent Julienne and his team through the conduct of dozens of M&A, private-equity, executive recruitment, etc. transactions, this book is a practical and concrete detailed guide for companies, managers, investors and their advisors.

It presents the advantages, objectives and constraints of a management package, the range of the different tools of capital profit-sharing (stock-options, free shares, BSPCE, etc.), the appropriate contexts of implementation and the points of discussion requiring particular attention. It also describes the taxation applicable to each incentive tool.

This 2023 edition is the product of constant reflection in order to allow choices that are always relevant and effective from a legal, tax, accounting and managerial point of view. And ultimately create and share value for companies and their members.

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Laurent Julienne is the author of the book “Management Package – Interessement au capital et autres modalités d’implication des dirigeants et salariés dans la création de valeur de l’entreprise” (Juri-Editing, 2023) and host of the website