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Offer shares for end-of-year celebration gifts!


Are you looking for original gift ideas? Why not offer Air Liquide shares? Beyond the financial investment, this gift lets you pass to your loved ones your interest in participating in the economy and your commitment to our Group with!

An advantageous gift

You can offer shares without resorting to a hand-to-hand gift. This is known as a customary gift. The distinction is important because the customary gift is not taxable as regards to the French tax administration, where a hand-to-hand gift is otherwise subject to tax (after the allowance based on family relationship).

For many different occasions

A customary gift is given on a special occasion (end-of-year celebration gift, graduation, birthday, wedding, etc.). There is no limit to the amount defined by the French law, but a customary gift must represent a relatively small part of the grantor’s assets. The French tax administration examines them on a case by case basis.

Simplified procedures

In civil and fiscal terms, it is generally considered that a customary gift is not added to the grantor’s estate. Unlike simple gift, this gift is therefore not subject to tax: you need neither file declarations nor pay any tax. For the person receiving the customary gift, the capital gain earned in case of sale of the shares will be equal to the net sale amount because the French tax administration applies an acquisition price of zero in this case. A customary gift can be made without notarization. Lastly, between related individuals, the existing rights to the loyalty bonus are retained.

Important note: Transfer of shares and taxation differ from country to country. Ask your financial institution or Shareholder Services.

Focus on

The Actionaria fair, your meeting place!


“Be a player in the development of hydrogen energy!” This is the theme of Air Liquide’s participation at this year’s 20th edition of the Actionaria fair, which will be held at the Palais des Congrès in Paris on November 23rd and 24th. Among the prepared animations, do not miss the chance to have a go in a hydrogen electric car– a brand-new experience, silent and non-polluting! Once again this year, Shareholder Services will also be present to answer all your questions and guide you through every aspect of share ownership. Please note that the fair will be held on Thursday and Friday, with a nocturnal on Thursday. Download your e-Invitation as of now at www.actionaria.com, code AIR204.

Air Liquide’s communication and governance recognized

The Group’s Annual General Meeting of last May 3rd, with almost 4,000 participants, was awarded the “2017 Best General Shareholder Meeting Trophy” by French magazine Investir. This award encourages best practices in shareholder dialogue, governance and Corporate Responsibility and Sustainability at Annual General Meetings, by highlighting the importance of presenting these elements in a simple and educational manner.

As part of the Corporate Governance Awards organized by the French magazine l’AGEFI, Air Liquide was awarded the 1st Prize for the “Composition of the Council” as well as the 1st Prize for “Democracy shareholding, transparency of information and quality of communication”. An acknowledgment of the good governance of your Group, and the efforts made in terms of communication with individual shareholders.

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