€I‚ ƒ Y„ Offer shares for end-of-year celebration gifts! s an ir ƒiuide shareholder, you are one of the heroes of a great industrial adventure. …our investment is an asset which you can pass on to your loved ones, along with your shareholder culture. Are you looking for original gift ideas? graduation, birthday, wedding, etc.). ƒastly, between related individuals, Why not offer Air Liquide shares? There is no limit to the amount defined the existing rights to the loyalty bonus eyond the financial investment, by the French law, but a customary gift are retained. this gift lets you pass to your loved must represent a relatively small part of ones your interest in participating in the the grantor’s assets. The French tax Imortant note… Transfer of shares and economy and your commitment administration examines them on a case taxation differ from country to country. to our roup with by case basis. sk your financial institution or „hareholder „ervices. An advantageous gift Simplified procedures You can offer shares without In civil and fiscal terms, it is generally resorting to a handtohand gift. considered that a customary gift his is known as a customary gift. is not added to the grantor’s estate. The distinction is important because Unlike simple gift, this gift is therefore the customary gift is not taxable as not subect to tax you need neither file regards to the French tax administration, declarations nor pay any tax. For the AI LI†„I‡ „ˆˆ Y„ where a hand€to€hand gift is otherwise person receiving the customary gift, Our experts in Shareholder subect to tax ‚after the allowance the capital gain earned in case of sale Services are available to based on family relationship). of the shares will be eual to the net sale explain the various options for amount because the French tax transmitting your shares and to help you with this process. For many different occasions administration applies an acuisition A customary gift is given on a secial price of ero in this case. customary occasion ‚end€of€year celebration gift, gift can be made without notariation. 10 ALDA012_10_GB_bat.indd 10 11/10/2017 18:52
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