You are a French tax resident

UPON DIVIDEND PAYMENT, A 30% LEVY IS WITHHELD AT SOURCE BY THE BANK OR BROKER

Upon payment, your dividends are subject to a levy withheld at source at the overall rate of 30%, which corresponds to:

An advance payment of the income tax at the rate of 12.8%.

Social contributions at the overall rate of 17.2% (see point 1.4 below).

These levies are withheld at source by your bank or broker on the gross dividend amount.

However, a taxpayer whose reference taxable income, two years before, was less than 50,000 (for a single, divorced or widowed person) or 75,000 (for a couple filing a joint tax return) can be exempted from the 12.8% withholding income tax levy. To benefit from this exemption, s/he must send a request to his bank, every year, certifying that s/he meets these conditions. The financial institution holding the shares must receive the request no later than November 30 for you to benefit from it the next year.

(1) These measures apply to dividends and interim dividends. (2) Shareholders who are tax residents in France must be aware that the

information provided is simply a summary of the tax system applicable to them in the current state of tax law, and that their specific s tuation will need to be examined w th their tax advisor.

Taxation

Dividends are paid to you after a 30% flat tax withheld at source on their gross amount (so-called Prélèvement Forfaitaire Unique , or PFU ). This tax includes: - various social contributions

at a global rate of 17.2%. - personal income tax at a rate

of 12.8%.

This 12.8% income tax on your dividends will be full and definitive except if, when filling out your annual tax return, you choose to have all of your dividends and capital gains taxed on a progressive scale. The 12.8% levy withheld at source will be then considered as an advance payment that will be deducted from the global income tax due. Any excess will be reimbursed to you.

If you meet the eligibility conditions, you can be exempted from the 12.8% levy withheld at source, provided you make the request for it within the time limit.

Your dividends must be reported on your annual income tax return.

Shareholder s Guide I Issue 2021