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Capital gains

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.

Your net taxable capital gain is equal to:

Share sale price
Minus transaction
fees and taxes

Purchase price
Acquisition price +
transaction fees and taxes


Capital gain(a)

(a) Net taxable capital gains are calculated based on capital losses you may have incurred, which can be deducted from capital gains of the same nature earned in the same year or during the next ten years.

Make your calculations

the Air Liquide Shareholders app being used on a iPad(for French fiscal residents only)

You can find our tax simulators on our Shareholder App or online. Estimate your dividends and tax, the number of free shares you can receive, your shares’ net acquisition price, your capital gains and taxes owed, as well as the amount to be added to your taxable assets to calculate your French solidarity tax on wealth (impôt de solidarité sur la fortune - ISF).