Registration Document 2005 - Total.com

The above-mentioned French forms are the following
(non-exhaustive list) :
Austria. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form RF1
Belgium. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5200 RF1
Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5001 A or Certificate
Germany. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . RF1 A
Ireland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-
Italy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5001 A
Japan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5001 A
Luxembourg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .RF 1-LUX
Norway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5001 A
Netherlands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .RF 1
Singapore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5001 A
South Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-
Spain. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5001 A
Switzerland . . . . . . . . . . . RF 5 for individuals / RF6 for corporations
United Kingdom . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5087 RF 4-GB
Copies of the above-mentioned French forms are, in principle,
available from the French Centre des Impôts des Non-Résidents,
9, rue d’Uzès, 75094 Paris Cedex 02, France.
According to certain Tax Treaties, certain Eligible Holders were
entitled to receive a French tax credit (the so-called avoir fiscal).
However, from January 1, 2005, the avoir fiscal is abolished.
The avoir fiscal is replaced, for French resident shareholders
who are individuals, by a tax credit equal to 50% of the amount
distributed in 2005 (40% of the amount distributed in 2006), but
with an overall annual cap of 115 euros (double for married couples
filing jointly).
TOTAL and its shareholders
Information for overseas shareholders
TOTAL - Registration Document 2005
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Non-resident individual taxpayers entitled to the previous avoir fiscal
under certain Tax Treaties are also entitled to this tax credit limited
to 115.0 euros for each individual (double for married couples filing
jointly), possibly reduced by the French withholding tax. However,
the procedure to follow in order to obtain the payment of this tax
credit has not yet been released by the French Tax Administration.
Provided certain requirements are satisfied, individual residents of
the above-mentioned countries are entitled to the transfer of this
tax credit, except in Germany, Ireland and South Africa.
The foreign taxation of dividends vary from one country to another
according to their respective tax legislation.
In most countries, the gross amount of dividend plus, if any, the
refund up to 115.0 euros (or 230.0 euros for married couples filing
jointly) is generally included in the recipient’s taxable tax basis.
Subject to certain conditions and limitations, French withholding
taxes on dividends will be eligible against the holder’s income tax
liability.
However, there are certain exceptions. For instance, in Belgium,
a so-called “précompte mobilier” of 15% is applicable to the net
dividends received by individual shareholders.
Because the foregoing is a general summary, holders are advised
to consult their own tax advisors with respect to their income tax
as well as French tax consequences of the ownership of shares
applicable in their particular tax situations.
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