En effet, les distributions gratuites d’actions intervenant en vertu d’une décision de l’assemblée générale extraordinaire prise à compter du 1er janvier 2018 donnent lieu au paiement d’une contribution de l’employeur au taux de 20 % (contre 30 % auparavant). Les distributions gratuites d’actions réalisées à la suite d’une décision de l’assemblée générale extraordinaire adoptée entre le 31 décembre 2016 et le 31 décembre 2017 continuent, quant à elles, d’être soumises à une contribution patronale de 30 %.
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ГГУ имени Ф.Скорины