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.
You can avoid this advance tax payment.
To benefit from this exemption, your reference taxable income for the previous year must be less than €50,000 for single taxpayers or less than €75,000 for couples.
In this case, you will have to submit a sworn statement to your account manager (Air Liquide Shareholder Services for direct registered shareholders, or your bank for intermediary registered or bearer shareholders) before November 30 of current year and you will benefit from the exemption the year following the sending of your statement. After that date, 21% of the gross dividend amount will be automatically withheld at pay date.
Direct registered shareholders, a pre-filled sworn statement is available from your personal online account, please return it to Air Liquide before November 30, 2013.
After that date, no other statement shall be taken into account and 21% of the gross dividend amount will be automatically withheld at pay date.
Last execution day for buy orders on shares eligible for the dividend.
Ex-dividend date. The opening price on this day falls by the amount of the dividend
In general, a tax agreement between France and the shareholder’s fiscal residence country will establish a reduced fixed tax rate for dividends earned by non-French residents. To take advantage of these agreements, remember to have the tax authorities from your country of residence sign the 5000 form(1) and send it to your account manager (Air Liquide Shareholder Services for direct registered shares or the securities services of your account manager for intermediary registered / bearer shares) before mid-April 2013.
If this form is not submitted, a direct withholding tax of 30% will be applied. Non-French residents are not required to pay social contributions on dividends.
Please remember to inform your account manager in the case of a change of address, so that he or she may apply the tax of your country of residence.
(1) The Cerfa form no. 12816*01, which requests that the withholding rate set by the agreement be applied, downloadable from www.impots.gouv.fr)