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Passing on shares

日日夜夜撸And related taxation

Passing on your Air Liquide shares to your loved ones, in addition to the share performance, means sharing a strong shareholder culture with them and your commitment to the Group. The element of taxation apply to french residents for tax purposes.

Four ways of passing on your shares

Tax exemptions for giftsTax exemptions for gifts

日日夜夜撸Every 15 years, you can make a gift entirely free of tax on amounts up to:

  • €100,000 for each child by each parent
  • €80,724 for your spouse or civil partner
  • €31,865 for each grandchild
  • €15,932 for each brother or sister
  • €7,967 for each nephew or niece
  • €5,310 for each great-grandchild

Direct registered shareholders, you may:

Tailor-made passing on shares

Would you like to gift your Air Liquide shares, but prevent the recipient from selling them? Would like to gift your shares, but continue to receive the dividends? Or perhaps would you like to transfer usufruct of your shares for a defined period? The facility to forbid disposal, enable partial gifting and grant temporary usufruct allows you to meet all of these requirements.

Good to know

In the case of passing on shares or gifts to a spouse or a relative entitled to inherit, any loyalty bonus attached to Air Liquide shares is retained.


You can decide how your share portfolio will be distributed among your heirs.

Upon your death, a declaration signed by your notary stating your marital status, the names of all beneficiaries and the number of shares attributed to each beneficiary is sufficient to distribute a portfolio. Your account manager (Air Liquide Shareholder Services for direct registered shareholders, or your financial institution for intermediary registered shareholders and bearer shareholders), will execute all instructions given by your notary or the person managing your estate. To enable your shares to be revalued, do not forget to send a copy of your inheritance declaration form to your account manager.


Shareholder Services will contact your notary once it has received his/her details and the death certificate which must be sent to

Our Shareholder Services team is here to advise you.

Factsheet - Passing on shares and taxation

PDF - 8.76 MB

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