2 You are a foreign tax resident YOUR CAPITAL GAINS ARE EXEMPT FROM INCOME TAX IN FRANCE

2.2 THE TAX SYSTEM OF YOUR COUNTRYOF RESIDENCE APPLIES Capital gains may be taxed in your country of residence. You need to contact the tax authorities of your country of residence or your tax advisor to obtain more information about your particular situation.

A few examples

In Germany: above 801 per year for singles (and 1,602 per year for couples filing a joint income tax return), capital gains are taxed at an overall rate of 25% (plus church tax, if applicable), or, if you opt to, at your applicable income tax rate. A 5.5% solidarity surtax is levied on the 25% withholding tax, representing a global rate of 26.375%.

N.B. Losses incurred on the sale of shares acquired since January 1, 2009 can be offset against gains derived from the sale of shares acquired from that date.

In Belgium: in principle, you are not subject to income tax on capital gains, but you must pay a tax on stock exchange transactions, equal to 0.35% of the amount of transactions in 2022, capped at 1,600 per transaction.

N.B. Since February 2021, an annual tax on securities accounts has been applied a 0.15% rate to the average value of all the taxable financial instruments held in the securities account if this value exceeds one million euros over a reference period (i.e. between October 1 and September 30 of the following year). This tax is withheld directly by the Belgian bank holding the shares. If the securities account is held abroad, the account holder will generally be responsible for reporting and paying the tax.

In the United Kingdom: for shares which are not in ISA or in any other specific tax framework, no tax is due on capital gains up to the limit of £12,300 for the tax year 2022-2023. Above this limit, capital gains are subject to capital gains tax at the rate of 10% or 20% depending on your particular situation.

In the United States: taxation on capital gains depends on the holding period of the shares. Long- term capital gains, i.e. on shares held for more than one year, will be taxable at preferential rates (i.e. 0%, 15% or 20%, depending on the tax bracket). Short- term capital gains, i.e. on shares held for one year or less, will be taxable at the ordinary income tax rates (i.e. between 10% and 37%, depending on the tax bracket). Investment income (including capital gains) is also subject to an additional net investment income tax of 3.8%, if it exceeds certain thresholds.

2.1

MAGENTA YELLOWCYAN

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Date : 26/05/2021

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Shareholder s Guide I Issue 2022