A disable person

is eligible for a tax

allowance of 159 325

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

€ 5 , 310

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 official deed .

• A gift of shares held in a PEA automatically

closes the plan , with the consequences this

entails . If the gift is made within five 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 benefit

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 ) .

46

FOR MORE INFORMATION ,

PLEASE CONTACT :

Société Générale Sécurities Services

1

for all holders of TotalEnergies pure

registered shares

Tax authorities and or usual tax advisor

to inquire about possible taxes to be paid

A notary or www notaires fr for infomation

on the procedure for transferring share

ownership

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