2026 Shareholder's Practical Guide

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⁽¹⁾	Gift shares to the beneficiary or beneficiaries 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, holiday season, etc.)
Notarial deed and declaration carried out by a notary			Notarial deed and declaration carried out by a notary HAND-TO-HAND GIFT	Notarial deed and declaration carried out by a notary CUSTOMARY GIFT
Lower inheritance taxes				Lower inheritance taxes CUSTOMARY GIFT
May be added to the grantor’s estate	May be added to the grantor’s estate SHARED GIFT		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
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			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	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
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	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		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
Loyalty Bonus maintained		Loyalty Bonus maintained SIMPLE GIFT (if the gift is made to a spouse or relative entitled to inherit)
The declaration of donations must be completed online, directly via your personal account on impots.gouv.fr	The declaration of donations must be completed online, directly via your personal account on impots.gouv.fr SHARED GIFT	The declaration of donations must be completed online, directly via your personal account on impots.gouv.fr SIMPLE GIFT		The declaration of donations must be completed online, directly via your personal account on impots.gouv.fr CUSTOMARY GIFT
Must represent a relatively small share of the grantor’s assets	Must represent a relatively small share of the grantor’s assets SHARED GIFT	Must represent a relatively small share of the grantor’s assets SIMPLE GIFT	Must represent a relatively small share of the grantor’s assets HAND-TO-HAND GIFT
Does not need to be reported	Does not need to be reported SHARED GIFT	Does not need to be reported SIMPLE GIFT	Does not need to be reported HAND-TO-HAND GIFT