Sword Group: Information on the Payment of the 2024 Dividend

Subject to approval by the Annual General Meeting on 28 April, the Group confirms the payment of a dividend of €2 gross per share.

The payment schedule is as follows:
Ex-Date: 30/04/2025 (unchanged date)
Record Date: 02/05/2025 (date shifted by one day)
Payment Date: 05/05/2025 (date changed to Monday)

Explanation of the different deadlines:
Ex-date: date (in the morning) from which securities are traded without the dividend
Record date: date (in the evening) taken into account by the financial intermediaries to determine who is entitled to the dividend

Explanation of the withholding tax:
As Sword’s registered office is in Luxembourg, there is a 15% withholding tax.
However, it is possible to be exempt from this withholding tax, as explained below:

Individual shareholder who is a French tax resident:
If the shares are not placed on a PEA:
- The shareholder will benefit from a tax credit in France equal to the amount withheld at source => double taxation is avoided
- The IFU will mention the amount of the dividend and the amount of the tax credit 

If the shares are placed on a PEA:
- The tax credit cannot be refunded since the dividend is not taxed in France

A shareholder that is a legal entity established in France (with a holding of less than 10% and an acquisition price of less than 1.2 million euros)
- The shareholder will benefit from a tax credit in France equal to the amount withheld at source => double taxation is avoided

A shareholder, whether an individual or a legal entity, residing in a State other than France (with a holding of less than 10% and an acquisition price of less than 1.2 million euros)
- If the double taxation tax treaty between Luxembourg and the State of residence provides for a lower rate of tax withheld at source, the shareholder can file a request for partial or total reimbursement with the Luxembourg tax authorities (form 901bis)
- Moreover, in accordance with the tax treaty, the shareholder will benefit in his country of residence from a tax credit that is equal to the amount withheld at source => double taxation is avoided

A shareholder who is a legal entity able to benefit from the European Parent-Subsidiary Directive (+ EEE and Switzerland), that owns or promises to own on the date of the dividend distribution, for at least twelve months, a holding of at least 10%
or an acquisition price of at least 1.2 million euros
- Exoneration from tax withheld at source in Luxembourg

Agenda
28/04/25: Annual Shareholders Meeting 2024
24/07/25: Publication of Q2 2025 Revenue

About Sword Group

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Sword optimises your processes and enhances your data.

Attachment

• SwordGroup_Dividend 17042025