Transferring TotalEnergies shares is a good way to show your commitment to the

Company and to plan for the future in order to benef it from certain tax advantages.

Several options are available to you (the “donor”) to transfer the ownership of your TotalEnergies shares

free of charge to your child, spouse, partner or any other person of your choice (the “beneficiary”).

You can choose:

AN INFORMAL GIFT

• Occasion: family events (marriage, birthday, birth, etc.)

• Characteristics:

- Tax-free

- Must be limited to small amounts in proportion

to your estate and income

- No obligation to declare it

- Cannot be returned to the estate to be included

in the inheritance

A HAND-TO-HAND GIFT

• Occasion: at any time

• Characteristics:

- Drafting a deed before a notary is optional

- Can be recorded in a written document confirming

that the shares have been transferred and possibly

include conditions (pacte adjoint)

- The value of the gift can be determined by

informing the tax authorities of the gift (using

French tax form no. 2735)

- Is tax free as long as it has not been disclosed or

that it has not been reported on the occasion of

a new transfer free of charge.

- Once it has been reported, it must be declared or

recorded within the following month (a gift may be

reported to the tax authorities if it was declared

in a notarial deed following a tax inspection or a

declaration of inheritance after the donors death

A handtohand gift can be declared within the

month following the donors death if its amount

is higher than 15000

Can be returned to the estate to be included in

the inheritance

OR

A GIFT TO A SPOUSE

• Occasion: at any time

• Characteristics:

- Must be signed in the presence of a notary; its

distinctive feature is that it can be overturned

(except if the gift was part of a marriage contract),

even without the other spouse’s consent

- It takes effect on the day of the donor’s death

A SIMPLE GIFT

Occasion at any time

Characteristics

Must be signed in the presence of a notary

Cannot be overturned save in exceptional cases

May be subject to specific clauses

OR

OR

Gifts may be subject to taxes after application of

a possible tax allowance Tax amounts depend on the

family relationship with the beneficiaries

When payable they are usually paid by the beneficiary

but the donor can bear their cost without increasing

the value of the gift

NB in some cases a reduction may apply in particular

for donations to people with disabilities even where the

donor and beneficiary are unrelated

A DONATION INTER-VIVOS

• Occasion: assets settlement before death

• Characteristics:

- It is an excellent way of rewarding your children

in the long term

- Is recorded in an authentic deed signed before

a notary, and the donor can continue to receive

the dividends on the assets transferred

- Cannot be returned to the estate to be included

in the inheritance

- May reduce inheritance taxes

1 Shareholders who are tax residents in France must be aware that

the information provided is 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

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