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TECHNIQUETONS RECOMMANDÉS
TOTAL TOT_21_00008_TotalEnergies_Logo_CMYK JFB
Date : 26/05/2021
Y o u c a n t r a n s f e r TotalEnergies shares free of charge to your spouse/ partner or your relatives. However, as each country has its own laws, you must refer to the procedures that apply to your particular situation and the different tax impacts, and possibly ask for your situation to be assessed by professionals (tax authorities, legal and financial advisors, etc.).
A disabled person is eligible for a tax allowance of 159,325 that can be cumulated with the other tax allowances.
In the case of a gift of shares, the deferred capital gains are not taxed if the tax authorities have been informed of the gift. A gift of shares can therefore cancel out a deferred capital gain.
On the death of the donor, some gifts may be returned to the donor s estate: this is the case of hand-to-hand gifts in particular, depending on the circumstances.
A gift is likely to be taxed if it is declared by the donor in an official deed.
A gift of shares held in a PEA automatically closes the plan, with the consequences this entails. If the gift is made within five years from the time the plan was opened, the net gain realized in the PEA will usually be taxed under the same conditions as an early withdrawal. Any income earned as from the date of the gift is taxable under the conditions of ordinary law.
Estate and gift tax exemptions or reductions: donations of shares to public benefit organizations are tax exempt under the conditions set out by the applicable regulations. These donations can, in addition, give rise to a tax reduction equal to 66% of the value of the donation, and up to 20% of the donor s taxable income (this threshold can be higher depending on the organization receiving the gift).
Société Générale Securities Services(1) for all holders of TotalEnergies pure registered shares.
Tax authorities and/or your usual tax advisor, to inquire about possible taxes to be paid.
A notary or www.notaires.fr for information on the procedure for transferring share ownership.
FOR MORE INFORMATION, PLEASE CONTACT:
(1) Société Générale Securities Services is mandated by TotalEnergies to manage registered shares (see page 10).
Shareholder s Guide I Issue 2023
