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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
A disable person is eligible
for a tax allowance of
159325 that can be
cumulated with the other
tax allowances
D I D Y O U K N O W?
THE FOLLOWING
TAX ALLOWANCES
APPLY TO
DONATIONS
EVERY 15 YEARS:
€100,000
for each living
or represented child,
and from each parent
€80,724
for a spouse
or civil partner
€31,865
for each grandchild
€15,932
for each brother
and sister
€7,967
for each nephew
or niece
5310
for each great
grandchild
1
Société Générale Securities Services is mandated by
TotalEnergies to manage registered shares see page 18
• In case of a gift of shares, the deferred
capital gains are not taxed if the tax
authorities have been informed of the gift.
A gift of shares can therefore cancel out
a deferred capital gain.
• On the death of the donor, some gifts may
be returned to the donor's estate: this is
the case of hand-to-hand gifts in particular,
depending on the circumstances.
• A gift is likely to be taxed if it is declared
by the donor in an of f icial deed.
• A gift of shares held in a PEA
automatically closes the plan, with the
consequences this entails. If the gift
is made within f ive years from the time
the plan was opened, the net gain realized
in the PEA will usually be taxed under the
same conditions as an early withdrawal.
Any income earned as from the date
of the gift is taxable under the conditions
of ordinary law.
• Estate and gift tax exemptions or
reductions: donations of shares to public
benef it organizations are tax exempt under
the conditions set out by the applicable
regulations.These donations can,
in addition, give rise to a tax reduction,
give rise to a tax reduction equal to 66%
of the value of the donation, and up to
20% of the donor's taxable income
(this threshold can be higher depending
on the organization receiving the gift).
FOR MORE INFORMATION,
PLEASE CONTACT
Société Générale Securities Services
1
for all holders of TotalEnergies pure
registered shares
Tax authorities andor usual tax advisor
to inquire about possible taxes to be paid
A notary or wwwnotairesfr for infomation
on the procedure for transferring share
ownership