01

You are a French

resident

26

( 1 ) ( 2 )

Upon payment , your dividends are subject

to a levy withheld at source at the overall rate

of 31 . 4 % , which corresponds to :

• An advance payment of the income tax

at the rate of 12 . 8 % .

• Social contributions at the overall rate of 18 . 6 %

( see point 1 . 4 below ) .

These levies are withheld at source by your bank

or broker on the gross dividend amount .

However , a taxpayer whose reference taxable

income , two years before , was less than € 50 , 000

( for a single , divorced or widowed person ) or

75 000 for a couple filing a joint tax return

can be exempted from the 12 8 withholding

income tax levy To benefit from this exemption

s he must send a request to his bank every year

certifying that s he meets these conditions

The financial institution holding the shares must

receive the request no later than November 30

for you to benefit from it the next year

UPON DIVIDEND PAYMENT , A 31 . 4 %

LEVY IS WITHHELD AT SOURCE

BY THE BANK OR BROKER

( 1 )

These measures apply to dividends

and interim dividends .

( 2 )

Shareholders who are tax

residents in France must be aware

that the information provided

is simply a summary of the tax

system applicable to them in

the current state of tax law and that

their specific situation will need to be

examined with their tax advisor

T H E C O M P A N Y E D I T O R I A L 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