Donating Air Liquide shares during your lifetime allows you to pass on your investment culture and confidence in the Group. It is a good way to add value to your family’s saving.
We provide you with useful information for a better understanding.
To accompany your gift of securities, Shareholder Services offers a gift envelope that your loved ones will receive directly.
This process, involving the anticipated total or partial allocation of your assets to your children, offers several tax advantages. The securities given are valued at the average price on the day of the gift or at the closing price of the previous trading day. Shared-gifts are not added to the grantor’s estate(a). Since 2006, you also have the option of making a shared-gift to your grandchildren, an intergenerational shared-gift.
For more information, contact your notary.
With a simple gift, you can pass your shares on to the beneficiary of your choice. As is the case with a shared-gift, depending on your relationship with the grantee(b), you may benefit from some tax advantages. The securities given are valued at the average share price on the day of the gift or at the closing price of the previous trading day. Unlike a shared-gift, this type of gift may be added to the estate.
This is an easy way for you to pass your shares on to your loved ones. Hand-to-hand gifts have to be added to the grantor’s estate and included in the allocation of the grantor’s assets. In order to value the securities passed on, the grantee’s local tax authority must be notified of the gift within one month, using French tax form 2735. The shares are valued at the average share price on the day of the tax declaration or, if this is higher, at the average price on the day of the gift.
(a) Grantor: person giving the securities.
(b) Grantee: person receiving the securities.
(c) Air Liquide Shareholder Services for direct registered shares.
A customary gift is a present given on a special occasion (wedding, birthday, holiday, etc.). It can be in the form of securities, but must represent a relatively small share of the grantor’s assets. If it complies with these conditions, the gift does not need to be included in the grantor’s civil or fiscal estate and does not need to be declared to the fiscal authorities. Important: the securities given have a purchase price of zero: when these shares are sold, the capital gain realized will be equal to the total net sale amount.
Every 15 years you can make a gift entirely tax free of an amount up to:
In this case, the gift can be bound by a “resale prohibition”, which means the grantor can be sure that the recipient cannot sell without their consent.
A gift en démembrement allows the grantor to retain the income (dividend) while passing on the bare ownership of the securities to the recipients.
When the grantor dies, the recipients receive the usufruct and therefore enjoy full ownership of the securities without having to go through further administrative steps.
A temporary usufruct gift allows a recipient (such as a charity) to collect dividends for a specified time period.
French tax authority website: downloadable tax forms, including the form 2735 to declare a hand-to-hand gift. French language only.
French Notary Council’s website: useful information, legal assistance, etc., in French and English.
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Air Liquide - Shareholder Services
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