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Shareholding in practice
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Passing on Air Liquide shares to my loved one allows me to share with them my attachment to the Group, its shareholding culture and the stock market performance of the share.
I can pass on my shares through a donation or inheritance. I make a donation.
There are four possibilities, with or without the involvement of a notary.
Customary gifts
It’s a gift made from a special occasion such as a wedding, an anniversary or a Christmas present.
Hand-to-hand gifts
It’s an easy way to pass on shares to family and friends, or to an association.
Simple gifts
It’s an anticipated allocation of my shares to the beneficiary of my choice.
It is carried out before a notary.
Shared gifts
It’s an anticipated total or partial allocation of my shares to my children only. It is carried out before a notary.
I’m preparing the distribution of my shares.
I must therefore leave clear instructions to my beneficiaries beforehand.
In conclusion, whether it’s a question of donation or succession, I need to prepare it.
To find out more, visit airliquide.com, investors section.
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How to pass on shares?
A capital gain is the gain earned on the sale of shares.
Conversely, a capital loss is a loss incurred on the sale of shares.
Capital gains or losses of asset sales are therefore the difference between the net price of shares sold and their cost price.
These elements carry a tax impact, so it is necessary to understand how they are calculated.
Let’s look at it more closely.
From a tax perspective, it is the capital gain or loss net of broker fees that must be taken into account.
If I have any question regarding general taxation, tax authorities are my primary contact.
I can get in touch with them at impots.gouv.fr.
To find out more, visit the Investors section of www.airliquide.com.
Everything you need to know about capital gains and losses of asset sales