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 situation will

need to be examined with their tax advisor

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 50000 for a single

divorced or widowed person or 75000 for a couple

filing a joint tax return can be exempted from the 128

withholding income tax levy To benefit from this exemption

she must send a request to his bank every year certifying

that she 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

1.1

Taxation