Shares and tax [ Return towards  More about  ]

Tax applied on Air Liquide shares

The following information is based on French legislation in effect on the date of writing (january 2009) and applies to individual shareholders holding French or European shares.

Capital gains tax

The French 2011 Finance law has changed the tax situation for shareholders who are French tax residents. How does this law impact your stock market investments and your overall investment portfolio?

Tax on dividends

Dividends paid to French taxpayers are included in their taxable income calculation and are subject to social contributions. Two options are available for the taxation of dividends paid in 2011.