The qualification and liquidation treatment of profit-sharing schemes for company management under the community property regime is currently the subject of considerable uncertainty.
The purpose of profit-sharing is to provide remuneration, but as the expected profit is deferred, it is difficult to identify the period of work to be remunerated; if a divorce occurs between the various stages of share acquisition, what criteria should be used for matrimonial classification and how should the period of professional activity to be remunerated be identified?
The dossier published by “Actes pratiques et stratégie patrimoniale” answers these questions and illustrates the situations by using case studies.