Passing on your Air Liquide shares to your loved ones, in addition to the share performance, means sharing a strong shareholder culture with them and your commitment to the Group.
The element of taxation apply to french residents for tax purposes
SHARED GIFTS Anticipated total or partial allocation ofyour shares to your children alone* | SIMPLE GIFTS Anticipated allocationof your shares to the beneficiary of your choice | HAND-TO-HAND GIFTS Facilitated passingon of your shares to your loved ones | CUSTOMARY GIFTS A present given on a special occasion(wedding, birthday, Christmas, etc.) | |
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| Notarial deed and declaration carried out by a notary | Notarial deed and declaration carried out by a notary SHARED GIFTS Anticipated total or partial allocation of your shares to your children alone *⬤ | Notarial deed and declaration carried out by a notary SIMPLE GIFTS Anticipated allocation of your shares to the beneficiary of your choice ⬤ | ||
| Tax advantages | Tax advantages SHARED GIFTS Anticipated total or partial allocation of your shares to your children alone *⬤ | Tax advantages SIMPLE GIFTS Anticipated allocation of your shares to the beneficiary of your choice ⬤ | Tax advantages HAND-TO-HAND GIFTS Facilitated passing on of your shares to your loved ones ⬤ | |
| Lower inheritance taxes | ||||
| May be added to the grantor’s estate | May be added to the grantor’s estate HAND-TO-HAND GIFTS Facilitated passing on of your shares to your loved ones ⬤(included in the allocation of thegrantor’s assets) | |||
| 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 SHARED GIFTS Anticipated total or partial allocation of your shares to your children alone *⬤ | 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 SIMPLE GIFTS Anticipated allocation of your shares to the beneficiary of your choice ⬤ | ||
| Purchase price valued at the average share price on the day of the tax declaration or, if this is higher, at the average price on the day of the gift | Purchase price valued at the average share price on the day of the tax declaration or, if this is higher, at the average price on the day of the gift HAND-TO-HAND GIFTS Facilitated passing on of your shares to your loved ones ⬤ | |||
| Purchase price of zero | Purchase price of zero CUSTOMARY GIFTS A present given on a special occasion (wedding, birthday, Christmas, etc.) ⬤ | |||
| Loyalty bonus maintained | Loyalty bonus maintained SHARED GIFTS Anticipated total or partial allocation of your shares to your children alone *⬤ | Loyalty bonus maintained SIMPLE GIFTS Anticipated allocation of your shares to the beneficiary of your choice ⬤(maintained if the gift is made to a spouse or relative entitled to inherit) | Loyalty bonus maintained HAND-TO-HAND GIFTS Facilitated passing on of your shares to your loved ones ⬤(maintained if the gift is made to a spouse or relative entitled to inherit) | Loyalty bonus maintained CUSTOMARY GIFTS A present given on a special occasion (wedding, birthday, Christmas, etc.) ⬤(maintained if the gift is made to a spouse or relative entitled to inherit) |
| Written agreement from both parties required. In order to value the shares passed on, the grantee’s local tax authority must be notified of the gift within one month, using French tax form 2735. A copy of this form must then be sent to Air Liquide’s Shareholder Services if you are directly registered, or to your account keeper if you are intermediary registered or bearer. | Written agreement from both parties required. In order to value the shares passed on, the grantee’s local tax authority must be notified of the gift within one month, using French tax form 2735. A copy of this form must then be sent to Air Liquide’s Shareholder Services if you are directly registered, or to your account keeper if you are intermediary registered or bearer. HAND-TO-HAND GIFTS Facilitated passing on of your shares to your loved ones ⬤ | |||
| Must represent a relatively small share of the grantor’s assets | Must represent a relatively small share of the grantor’s assets CUSTOMARY GIFTS A present given on a special occasion (wedding, birthday, Christmas, etc.) ⬤ | |||
| Does not need to be declared to the fiscal authorities | Does not need to be declared to the fiscal authorities CUSTOMARY GIFTS A present given on a special occasion (wedding, birthday, Christmas, etc.) ⬤ |
* Transgenerational shared gifts: donation to grandchildren.
