Tax return

If you are a French resident for tax purposes, your dividends are income to be declared in the year following its payment.

At the time of the dividend payment, the social security deductions of 18.6% have been retained as well as an advance tax payment on dividends of 12.8%, if you have not requested a tax exemption.

The following year, after completing your tax return, the tax due on your dividends is calculated and will take any amounts already withheld into account.

Find out more on our dedicated Factsheet.

We remind you that you are personally responsible for declaring your income and capital gains from the sale of securities to the tax authorities. The data made available to you is intended to facilitate your procedures and is provided for information purposes only, based solely on the elements available to Air Liquide. Air Liquide cannot, under any circumstances, be held responsible for the accuracy of the information you report in your tax return.

Fractional rights received in the context of a free share allocation must be declared as a capital gain without application of an allowance.

We remind you that you are personally responsible for declaring your income and capital gains from the sale of securities to the tax authorities. The data made available to you is intended to facilitate your procedures and is provided for information purposes only, based solely on the elements available to Air Liquide. Air Liquide cannot, under any circumstances, be held responsible for the accuracy of the information you report in your tax return.

A "capital gain" is the profit made on the sale of a security and corresponds to the difference between the sale value and its cost price.

This capital gain must be declared on your income tax return, the year following the sale.

Please read our dedicated Factsheet to understand the calculation method and discover the exemptions possible.

We remind you that you are personally responsible for declaring your income and capital gains from the sale of securities to the tax authorities. The data made available to you is intended to facilitate your procedures and is provided for information purposes only, based solely on the elements available to Air Liquide. Air Liquide cannot, under any circumstances, be held responsible for the accuracy of the information you report in your tax return.

If you are a direct registered Shareholder, the unit price of your shares and their capital gains are available in your Shareholder Portal, under the heading "My portfolio" > "Type of share display" > "View details" 

Note:

• The price of shares sold is the average purchase price per security code*
• The capital gain obtained on the sale of a security corresponds to the difference between the sale price and its cost price

We remind you that you are personally responsible for declaring your income and capital gains from the sale of securities to the tax authorities. The data made available to you is intended to facilitate your procedures and is provided for information purposes only, based solely on the elements available to Air Liquide. Air Liquide cannot, under any circumstances, be held responsible for the accuracy of the information you report in your tax return.

A standard tax rate of at least 12.8% is retained when the dividend is paid by your account holder. If the conventional tax rate between France and your country of residence is lower than 12.8% and you had sent your account holder a certificate of tax residence, this reduced tax rate is applied.

Find more information on our dedicated page in the " Residents outside France" section.

Your account holder does not deduct any tax from the amount of your transfer of shares.

It is your responsibility to contact the tax authorities in your country to find out how to declare this income.

We remind you that you are personally responsible for declaring your income and capital gains from the sale of securities to the tax authorities. The data made available to you is intended to facilitate your procedures and is provided for information purposes only, based solely on the elements available to Air Liquide. Air Liquide cannot, under any circumstances, be held responsible for the accuracy of the information you report in your tax return.