Inheritance and giftsFor French fiscal residents only
Donating Air Liquide shares during your lifetime is a good way to add value to your family’s savings, while also passing on your investment culture and confidence in the Group.
We provide you with useful information for a better understanding.
Tax on dividends
The dividend is the portion of the Group's net profit that is distributed to shareholders. At Air Liquide, this portion represents nearly 50%, a sign of the Group's commitment to sharing the fruits of its growth with shareholders.
Capital gains taxA user’s manual for French fiscal residents only
“Capital gains” are the profit made from the sale of a security. They correspond to the difference between the sale price and the purchase price of your securities.