Have a think about 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.

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.