Employer reporting obligations relating to French-qualified awards For French-qualified1 stock options or BSPCEs2 exercised in 2025 and French-qualified RSU vested in 2025, the French employer must prepare an individual statement with the exercise/vesting data to be provided to the beneficiary no later than March 1, 2026. This individual statement has to be used by the beneficiary to report their taxable income in their French annual income tax return due in May/June 2026 if they have sold the shares acquired pursuant…