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Have a think about passing on shares

Published on December 09, 2021

2 minutes

Have you purchased Air Liquide shares over the years and now want your loved ones to benefit from them? Get to grips with passing on shares.

Note: The element of taxation apply to french residents for tax purposes.

Different possible options

When passing on shares, there are several options available to you: 

  • Shared gifts, which allow you to allocate the total or partial amount of your shares to just your children;
  • Simple gifts, which involve an anticipated allocation of your shares to your chosen beneficiaries (family, friends, etc.);
  • Hand-to-hand gifts, which allow you to easily pass on shares to your loved ones;
  • Customary gifts, which allow you to allocate shares as a present to mark a special occasion (wedding, birthday, Christmas, etc.).

These options each have their own specific features including whether they need to be formalized with a notary’s help, their tax impact, the way the purchase price is calculated, etc. For detailed information about these options, as well as an overview of possible additional services (such as the facility to forbid disposal, enable partial gifting and grant temporary usufruct), you can view the relevant factsheet in your Shareholders section or send your request to the Shareholder Services Department' advisors through this page.

Direct registered shareholders can download the forms for hand-to-hand gifts and customary gifts from our website:

> Download and fill out the hand-to-hand gift form

PDF 403.48 KB

> Download and fill out the customary gift form

PDF 315.23 KB

Send your forms to Shareholder Services as soon as possible because some processing time is required while they are being considered.
Good to know:
In the case of passing on shares or gifts to a spouse or a relative entitled to inherit, any loyalty bonus attached to Air Liquide shares is retained.

More than a financial gift

By passing on Air Liquide shares, you are sharing the financial performance of the share as well as our shareholder culture and your commitment to the Group.

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