Attendance fees
Remuneration granted to the members of the Board of directors of public limit companies.
It is divided in theory between the administrators according to assiduity at these committees. The lump sum is fixed by the shareholders, at the time of a standard general meeting.
For the company, the attendance fees allocated under a exercise are deductible from the tax base on the companies only insofar as they do not exceed 5% of the product obtained by multiplying the average of the deductible remunerations allotted during this exercise to the 5 or the 10 paid (according to whether the company includes/understands less or more than 200 paid) best remunerated company by the number of administrators in function, that is to say: Deductible attendance fees = 5% X of best remunerations X administrators
See too
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