The French law on value sharing

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This French law (1) is the transposition of the French interprofessional agreement (ANI) on value sharing signed on 10 February 2023 following wide-ranging negotiations between the social partners. This ANI provided for a certain number of measures to improve the sharing of wealth within companies, particularly in SMEs. These measures have been taken up as faithfully as possible. Thus, this French law, applicable from 1 December 2023, provides for new mechanisms for sharing value as well as adjustments to existing ones.