1 Applies only to individual shareholders who are tax residents in France

2 Shareholders who are tax residents in France must be aware that the information provided is simply a summary of the rules applicable to them

according to the current tax law and that their specific situation will need to be examined with their tax advisor

The PEA was introduced in 1992. It is an incentive regime

that allows taxpayers to own a portfolio of European

shares that are not subject to income tax, provided that

no withdrawals are made within a minimum period of five

years as from the first payment. If this condition is met,

dividends and capital gains are tax-free.

TotalEnergies shares are eligible for the classic PEA,

whereas the securities of small and medium-sized

enterprises or mid-cap companies can be registered in

a PEA-PME.

A PEA can be opened with a bank by a person fiscally

domiciled in France, with an investment limit of €150,000.

This cap is €20,000 for a person between 18 and 21 years

old 25 years old when the person is a student attached

to his her parents tax household Investments in the PEA

must be made in cash at any time with no mandatory

legal minimum

NB When the holder of a classic PEA also holds a PEA

PME the total investments into the two plans is capped

at 225000

Acquisitions of securities in a PEA can only be financed

with the cash available on this account. They must relate

to eligible securities. TotalEnergies shares may appear

in a PEA.

Taxation

22 I 23