The dividend is the portion of the Group’s net profit that is distributed to shareholders. At Air Liquide, this portion represents about 55%; a sign of the Group’s commitment to sharing the fruits of its growth with you.
For intermediary registered and bearer shares, Air Liquide pays the gross dividend to your financial institution, which will then credit your account with the net dividend net of withholding taxes.
For direct registered shares, the dividend, net of withholding taxes, is paid by Air Liquide directly into your bank account.
Last day of execution of a buy order to receive the dividend for the financial year 2020 for the shares thus acquired.
Ex-dividend date. The opening price on this day is reduced by the amount of the dividend.
Dividend payment date.
If you hold your registered shares for more than two full calendar years, the loyalty bonus gives you the right to a +10% increase in the amount of dividends received(a).
€2.75 per share(b) representing more than 50% of net profit (Group share).
A statutory rate equal to at least 12.8% is withheld upon dividend payment by your account manager (Shareholder Services for direct registered Air Liquide shares, your financial institution for intermediary registered or bearer Air Liquide shares). However, in most cases, a tax agreement(c) is signed between France and your country of residence. The main aim of this agreement is to set a flat tax rate which is withheld from your dividends. If the tax value of the tax agreement is below 12.8%, to benefit from this rate, you must send Form 5,000(d) (corresponding to the request to apply the rate adopted in the agreement), completed and signed by the tax authorities of your place of residence, to your account manager by mid-April. This Cerfa form can be downloaded from impots.gouv.fr.
It must be resent to your account manager each year, otherwise, the statutory rate will be applied upon payment of the dividend.
(a) In accordance with Air Liquide’s articles of association. – (b) Amount proposed for the 2020 fiscal year at the Annual General Meeting on May 14, 2021
(c) Tax agreement: a treaty between two countries aimed at avoiding the double-taxation of non-residents – (d) The Cerfa 5,000 is also known as Cerfa n°12816*01-02