In order to have their employees participate in the performance of their group, companies may offer them stock options, free shares or purchase newly issued or existing shares, often with a discount. For multinational groups, international plans are set up to that effect. If the French tax regime of these plans is clearly defined for domestic offers, there remain some uncertainties on the eligibility conditions and the implementation rules to the French preferential tax regimes, with respect to plans which are put in place by foreign groups for the benefit of (in particular) officers and employees of their French subsidiaries. This article describes some of the main tax questions which arise in France for such international plans, in respect of stock options, free shares and share purchase plans.