CAPITAL GAINS MUST BE
REPORTED IN YOUR ANNUAL
TAX RETURN
CAPITAL GAINS ON THE SALE
OF SHARES ARE SUBJECT
TO SOCIAL CONTRIBUTIONS
Your capital gains are considered
as income and must be reported in
your annual tax return, whatever the
taxation regime chosen. If your bank
does not calculate them for you, you
are responsible for doing so and for
reporting the results in your tax return.
Capital gains are subject to social contributions at an overall rate of 172
Social contributions are due on the net capital gain ie capital gain offset
by capital loss of the same nature incurred during the same year or the last
10 years without any allowance for holding period
The amounts due are determined by assessment on the basis of the 2025 tax
return that you will f ill out in 2026 the tax authorities will send you
an assessment of the amounts due
For capital gains realized in 2025 68 of the CSG is deductible from the total
taxable income of the year the CSG is paid provided election is made for taxation
under the ordinary income tax regime progressive scale
I M P O R T A N T N O T E
If your
TotalEnergies
shares are
pure regitered,
Société Générale
Securities
Services which
keeps them will
communicate
the amount of
the gain (or loss)
to be reported in
your tax return.
© DALTON Scott - CAPA Pictures - TotalEnergies
