I N B R I E F

• Dividends are paid to you after a

31 . 4 % flat tax withheld at source

on their gross amount ( so - called

" Prélèvement Forfaitaire Unique " ,

or " PFU " ) .

This tax includes :

- various social contributions

at a global rate of 18 . 6 % .

- personal income tax at a rate

of 12 . 8 % .

• This 12 . 8 % income tax on

your dividends will be full and

definitive except if , when filling

out your annual tax return ,

you choose to have all of your

dividends and capital gains taxed

on a progressive scale . The 12 . 8 %

levy withheld at source will be

then considered as an advance

payment that will be deducted

from the global income tax due .

Ant excess will be reimbursed

to you .

• If you meet the eligibility

conditions , you can be exempted

from the 12 . 8 % levy withheld

at source , provided you make the

request for it within the time limit .

• Your dividends must be reported

on your annual income tax return .

© HARARI Guido DE PAULA Guido TotalEnergies