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 18 6
Social contributions are due on the net capital gain i e 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 2026
tax return that you will fill out in 2027 the tax authorities will send you
an assessment of the amounts due
For capital gains realized in 2026 6 8 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 registered , Société Générale
Securities Services which keeps
them will communicate the
amount of the gain ( or loss )
to be reported in your tax return .
© PASCAL Laurent - CAPA Pictures - TotalEnergies
GREEN BLUE RED
30 - 34 Rue du Chemin Vert 75011 Paris
+ 33 ( 0 ) 1 85 56 97 00 www . carrenoir . com
Ce fichier est un document
d ’ exécution créé sur Illustrator
version CS6 .
TECHNIQUE TONS RECOMMANDÉS
TOTAL
TOT _ 21 _ 00008 _ TotalEnergies _ Logo _ RGB
JFB
Date : 26 / 05 / 2021
S h a r e h o l d e r s ' G u i d e