TRANSFERRING SHARE

OWNERSHIP

( 1 )

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 beneficiary

OR

YOU CAN CHOOSE :

44

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 confirming 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 to be done on the French tax

authority s website impots gouv fr

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 donor s death A hand to hand gift can be

declared within the month following the donor s death

if its amount is higher than 15 000

Can be returned to the estate to be included

in the inheritance

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

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