Air Liquide > Shareholders > The Stock Market and you > Taxes, inheritance and gifts

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Taxes, inheritance and gifts

Your Air Liquide shares are subject to securities taxes that include capital gains and dividends tax. Transferring your assets is a precautionary measure to protect your loved ones. For this reason, it is important to be fully prepared. Shared gifts, hand-to-hand gifts and customary gifts are a few options available to you. Here are some tips to give you a better idea.

Inheritance and gifts

For 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.

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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.

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Capital gains tax

A 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.

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