SHAREHOLDERS

Become a shareholder

How do I buy ENGIE shares?

 

A share represents a fraction of a company's capital. If you hold ENGIE shares, you own part of the company. It gives you certain rights, in particular the right to receive dividends and the right to vote in general shareholders' meetings. 

 

There are 2 ways to buy ENGIE shares:

 

  • in bearer form with the bank of your choice; once registered in your securities account, you will be able, if you wish, to register your shares as indirected registered shares.
  • in pure registered form with Société Générale Securities Services, the bank appointed by ENGIE to manage registered shares.

What is the difference between bearer shares, pure registered shares and indirected registered shares?

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  • Bearer: 

Your shares are registered in a securities account with the financial intermediary of your choice, the only party to know your identity.

 

  • Indirected registered:

Your shares are registered with ENGIE, which allows you to receive information from the Group directly, but your securities account is kept and managed by your financial intermediary, which remains your point of contact.

 

  • Pure registered:

Your shares are kept directly by the bank appointed by the Group. ENGIE has delegated management of its administered accounts to Société Générale Securities Services.

 

Characteristics of the different ways shares are held

 BearerIndirected registeredPure registered
Bonus dividendNOYES after 2 years of the shares being held
Invitation to the General Shareholders' MeetingOn request to your bankYES
Online voting for the General Shareholders' MeetingPossible depending on your bankYES
Manager of the securities accountYour bankSociété Générale Securities Services (SGSS): www.sharinbox.societegenerale.com 
or Nomilia Customer Relations call centre: +33 (0)2 51 85 67 89
Brokerage costs (inclusive of tax)Variable depending on the bank

Online: 0.2% of the gross amount (minimum of €9 per transaction)

 

By post: 0.3% of the gross amount (minimum of €12 per transaction)

Safe-keeping chargesVariable depending on the bankFree
Annual tax declarationYour financial intermediary sends you a unique tax form (IFU in french) grouping together all the transactions relating to your securities accountSGSS sends you a unique tax form (IFU in french) grouping together all the transactions concerning the ENGIE security 

ENGIE offers a bonus dividend of 10% for shares registered for at least two years; to find out more, click here

 

How do I get the bonus dividend?

All shareholders who hold registered (pure or indirected) ENGIE shares continuously for at least 2 financial years can receive a bonus dividend of 10%.

Any share registered before 31/12/2021 will therefore benefit in 2024 from the bonus dividend to be distributed for 2023.

See below for how to register your shares.

How do I register my shares as indirected?

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If you hold bearer shares and wish to benefit from the advantages of holding registered shares, all you need to do is transfer your shares to indirected registered shares. Send a written request to your financial intermediary who will take the necessary steps.  
ENGIE provides a transfer form that you can fill in and return to your bank:

 

Download the registered share transfer form (in French)

 

Please note: depending on the financial institution, registration may take several weeks and there may be a cost involved.

How do I open a bearer securities account?

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Please contact your bank

Pourquoi ouvrir un PEA ?

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Pour se constituer un capital diversifié en actions sur le long terme et pour profiter d’une fiscalité avantageuse (le PEA est un produit d’épargne réglementé ouvert aux personnes domiciliées fiscalement en France).

 

Le Plan d’Epargne en actions offre une fiscalité allégée au terme de 5 années de détention. Il est donc intéressant de prendre date pour ouvrir un PEA, car c’est la date du 1er versement effectué lors de l’ouverture du plan qui vaut pour l’exonération des plus-values, et non celle des versements ultérieurs.

Le régime fiscal est le suivant :

  • de 0 à 5 ans de détention : vos plus-values seront taxées au Prélèvement Forfaitaire Unique (PFU) au taux de 12,8 % auquel il faut rajouter le taux de prélèvements sociaux applicables au moment où les gains ont été réalisés (17,2 % depuis janvier 2018), soit 30 %.
  • Après 5 ans, vos gains seront totalement exonérés d'imposition mais resteront cependant soumis aux Prélèvement Sociaux (17,2%).

How do I open a securities account with Société Générale Securities Services?

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  • Complete the form and send it by post to the address below:

 

Société Générale Securities Services
SGSS/  SBO/CSS/BOC/IER
32 rue du champ de tir- CS 30812
44308 Nantes CEDEX 03

 

Help and contact

Nomilia Customer Relations call centre: +33 (0)2 51 85 67 89

 

Once your securities account has been opened, to purchase shares, you need to transmit a purchase order to Société Générale Securities Services (see next question).

How do I submit a purchase order to Société Générale Securities Services?

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Société Générale Securities Services
SGSS/  SBO/CSS/BOC/IER
32 rue du champ de tir- CS 30812
44308 Nantes CEDEX 03

 

Help and contact

Nomilia Customer Relations call centre: +33 (0)2 51 85 67 89 

 

You should indicate the type of purchase order chosen from the two offered :

  • The “best limit order”: executed at the best price on offer when it arrives on the market. In the event of partial execution, the fraction of "best limit" order becomes a limit order during first execution.  
  • The “limit order”: executed at the limit price set by the principal or, where appropriate, at the first lower price offered.  

If the type of order is not indicated, orders will be transmitted to the market "at the best limit". 

How are shares taxed (Tax residents in France)?

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Registered shares are taxed in the same way as bearer shares.

Holding shares can generate two types of earnings:

  • Dividends: share of the profit distributed to shareholders according to the company's results;
  • Capital gains: gains obtained on the sale of shares, corresponding to the difference between the transfer price and the purchase price.

Dividends and capital gains are both subject to the taxation described below.

 

Attention

The information below relating to the tax treatment of dividends and capital gains on the sale of securities corresponds to the tax system in force at the time of publication. These provisions are of a general nature, are provided for information purposes only on the date of publication, and are subject to change at any time in the context of regulatory changes. Any new tax measure may have an impact provided that you are subject to the tax rules detailed in this communication. Shareholders are advised to contact the tax authorities or to consult their usual advisor for any additional information specific to their situation.

ENGIE cannot guarantee the truthfulness, accuracy and completeness of the information provided and cannot be held responsible for the consequences of the use that shareholders may make of the content of this information.

ENGIE cannot be held responsible for any loss or damage that may arise directly or indirectly from the content of this communication or from the use that may be made of it.

 

Taxation of dividends 

Dividends received from 1 January 2018 are subject to the Prélèvement Forfaitaire Unique (PFU - withholding tax), also known as "flat tax", of 30%. However, it will be possible to opt for the income tax scale and thus keep the 40% allowance in force to date.
Important: if your reference taxable income does not exceed €50,000 for a single person or €75,000 for a couple subject to joint taxation, you may be exempt from the withholding tax of 12.8%. To benefit from this, you need to submit your dispensation request to your financial establishment no later than 30 November of the year preceding the payment of the dividend. 

 

Taxation of capital gains within a securities account

In the same way as for dividends, capital gains on transfers of shares are subject to PFU of 30%. 
However, you can opt for the income tax scale and benefit from allowances for holding shares acquired before 1 January 2018; as a reminder, there is an allowance for holding duration set at 50% for shares held for between 2 and 8 years and at 65% for longer than 8 years. 
You will therefore need to do your calculations although the flat tax proves, in most cases, to be more favourable.

 

Good to know:  the 2018 finance law now provides for the allocation of depreciations to capital gains in the same year; the taxpayer can therefore no longer decide to allocate his depreciations for the current year and defer them, as he could before, to one of the following 10 years.

 

Important: the taxation method (PFU or income tax) initially chosen for the dividends or capital gains will apply to all portfolio capital revenue. You will not be able to choose, for example, the Prélèvement Forfaitaire Unique (withholding tax) for taxation of dividends and income tax for taxation of capital gains.

Quels sont les avantages de la transmission de ses actions à un proche (résidents fiscaux en France) ?

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Transmettre sereinement son patrimoine suppose une réelle anticipation, notamment pour profiter des avantages fiscaux des donations.

Anticiper la transmission de vos titres ENGIE vous permet de bénéficier de ces avantages et de valoriser l’épargne de vos proches. 4 types de donations attrayantes s’offrent à vous :

 

Donation-partage

 

Principe 

Partage anticipé de vos titres en faveur de vos enfants
Seulement

 

Caractéristiques

Frais de succession réduits
Mesures fiscales avantageuses
Non rapporté à la succession du donateur
Prix de revient évalué au cours moyen du jour de la déclaration par le notaire ou au cours de clôture de la veille

 

Prime de fidélité

Conservée

Donation simple

 

Principe 

Transmission de vos titres au bénéficiaire de votre choix

 

Caractéristiques

Mesures fiscales très avantageuses depuis 2012 ;
la donation de titres ne rend pas exigible l’imposition sur les plus-values*
Rapportable à la succession du donateur
Prix de revient évalué au cours de clôture de la veille du jour de donation

 

Prime de fidélité

conservée si donation au profit
d’un conjoint ou d’un parent au degré successible

 

Acte notarié 

Oui

 

* Excepté si les actions sont issues d’un plan d’attribution de stock-options ou d’actions gratuites.

Don manuel

 

Principe 

Transmission simplifiée de titres à vos proches

 

Caractéristiques

Mesures fiscales avantageuses
Accord écrit des 2 parties ; déclaration au moyen de
l’imprimé fiscal 2735 dans le mois qui suit la donation
Rapportable à la succession du donateur
Prix de revient évalué au cours moyen du jour de la déclaration fiscale ou de la donation si celui-ci est >

 

Prime de fidélité

conservée si donation au profit d’un conjoint ou d’un parent au degré successible

 

Acte notarié 

Non

Présent d’usage

 

Principe 

Cadeau justifié par un événement précis (mariage, anniversaire…)

 

Caractéristiques

Présents non taxés excepté si la valeur est démesurée
Non rapporté à la succession du donateur
Prix de revient égal à 0 : la plus-value réalisée lors de la cession des titres sera égale au montant net de la vente

 

Prime de fidélité

conservée si donation au profit d’un conjoint ou d’un parent au degré successible

 

Acte notarié 

Non

 

Exonérations d’impôts

Tous les 15 ans, la donation permet de  transmettre une partie de son patrimoine  en exonération totale de droits ou de réduire la note fiscale, grâce au mécanisme des abattements. 
Le montant de l’abattement dépend notamment du lien de parenté qui unit le donateur au donataire.

Une fois tous les 15 ans, vous pouvez, en réalisant une donation, bénéficier d’un abattement :

  • de 159 325 € au profit d’une personne handicapée
  • de 100 000 € au profit des ascendants et enfants
  • de   80 724 € entre époux ou partenaires d’un Pacs, 
  • de   31 865 € au profit des petits-enfants, 
  • de   15 932 € entre frères et sœurs, 
  • de     5 310 € au profit des arrière-petits-enfants.

 

Quelles sont les démarches à effectuer ?

Société Générale Securities Services met à la disposition des  actionnaires au nominatif pur un GUIDE PRATIQUE DONATIONS / DONS / PRESENTS D’USAGE.
Les actionnaires a porteur et au nominatif administré sont invités à se rapprocher de leur banque.