Complementary information on 2021 dividend

A dividend of 2.40 euros per share will be submitted to the vote of shareholders as proposed in the third resolution at the General Meeting of Publicis Groupe on May 25, 2022. This dividend will be paid on July 6, 2022. From a tax perspective, it is specified that this distribution of 2.40 euros per share breaks down as follows:

- for an amount of 0.33 euro, the dividend represents a distributed income. As such, and unless taxpayers expressed a will to opt for the progressive income tax rates, this dividend will be subject to a social surtaxe of 17.2% deducted from the gross amount at the time of payment. It will also be subject to the flat-rate income tax at 12.8% (“Prélèvement forfaitaire non libératoire”) . If taxpayers opt for dividends to the progressive income tax rates, only 60% of the dividend will be included in the taxable income after applying the 40% allowance on dividends.

- for an amount of 2.07 euro, the distribution represents a repayment of paid-in capital pursuant to article 112-1° of the French Tax Code. As such, it is not subject to income tax for French residents, individuals or companies, but will need to be deducted from the cost acquisition of the shares. It does not constitute distributed income. Shareholders are invited to contact their usual advisors for further information about the applicable tax regime, particularly with regard to the cost acquisition of the shares.