TRANSFERRING SHARE

OWNERSHIP

(1)

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E D I T O R I A L T H E C O M P A N Y T H E T O T A L E N E R G I E S S H A R ET H E T A X A T I O N S H A R E H O L D E R R E L A T I O N S

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 fom certain tax advantages.

01

You are a

French tax

resident

A n i n f o r m a l p r o c e d u r e

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 benef iciary

OR

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 conf irming 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