Factsheet 11
Different ways of passing on shares
Information on gifts and inheritance.
What solutions are available to pass on my shares?
When you pass on your Air Liquide shares to your loved ones, you are sharing not just the performance of those shares, but also a strong shareholder culture and your commitment to the Group.
| SHARED GIFT | SIMPLE GIFT | HAND-TO-HAND GIFT | CUSTOMARY GIFT | |
|---|---|---|---|---|
| Gift some or all of your shares to your children during your lifetime (a) | Gift shares to the beneficiary of your choice during your lifetime | An easy way to pass on shares to your loved ones | A present given on a special occasion (wedding, birthday, Christmas, etc.) | |
| Notarial deed and declaration carried out by a notary |  |
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Notarial deed and declaration carried out by a notary HAND-TO-HAND GIFT
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Notarial deed and declaration carried out by a notary CUSTOMARY GIFT
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| Lower inheritance taxes | |
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Lower inheritance taxes CUSTOMARY GIFT
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| May be added to the grantor’s estate | May be added to the grantor’s estate SHARED GIFT
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May be added to the grantor’s estate HAND-TO-HAND GIFT(included in the division of property) |
May be added to the grantor’s estate CUSTOMARY GIFT
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| Purchase price valued at the average share price on the day of the gift by the notary or at the closing price of the previous trading day | |
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Purchase price valued at the average share price on the day of the gift by the notary or at the closing price of the previous trading day HAND-TO-HAND GIFT
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Purchase price valued at the average share price on the day of the gift by the notary or at the closing price of the previous trading day CUSTOMARY GIFT
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| Purchase price valued at the average share price on the day of the tax return or on the day of the gift, if higher | Purchase price valued at the average share price on the day of the tax return or on the day of the gift, if higher SHARED GIFT
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Purchase price valued at the average share price on the day of the tax return or on the day of the gift, if higher SIMPLE GIFT
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Purchase price valued at the average share price on the day of the tax return or on the day of the gift, if higher CUSTOMARY GIFT
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| Loyalty Bonus maintained | |
Loyalty Bonus maintained SIMPLE GIFT
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| The grantee’s local tax authority must be notified of the gift within one month, using French tax Form 2735 | The grantee’s local tax authority must be notified of the gift within one month, using French tax Form 2735SHARED GIFT
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The grantee’s local tax authority must be notified of the gift within one month, using French tax Form 2735SIMPLE GIFT
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The grantee’s local tax authority must be notified of the gift within one month, using French tax Form 2735CUSTOMARY GIFT
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| Must represent a relatively small share of the grantor’s assets | Must represent a relatively small share of the grantor’s assets SHARED GIFT
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Must represent a relatively small share of the grantor’s assets SIMPLE GIFT
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Must represent a relatively small share of the grantor’s assets HAND-TO-HAND GIFT
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| Does not need to be reported | Does not need to be reported SHARED GIFT
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Does not need to be reported SIMPLE GIFT
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Does not need to be reported HAND-TO-HAND GIFT
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- A transgenerational shared gift is a gift to grandchildren.