The tax information contained on these pages is intended to briefly summarise certain tax consequences associated with your participation in Shell Share Plans. It is not intended to serve as specific tax advice concerning your personal circumstances. You should seek the advice of your personal tax advisor to obtain specific information concerning the tax consequences associated with your participation in the plan(s). Any future changes in legislation or practice may affect this information.
Welcome to our Tax and Compliance information hub
You can find a wealth of tax and compliance information regarding our share plans on the individual plan pages.
Performance Share
Plan (PSP)
Global Employee Share
Purchase Plan (GESPP)
UK Shell All Employee
Ownership Plan (UK SAESOP)
Other tax and compliance information
Country Tax Guide
An overview of tax positions and reporting requirements
Markets in Financial Instruments Directive (MiFID II)
Information on the European regulations governing retail trading activity across European Stock Exchanges and the implications regarding data that you will be required to provide when you sell shares, effective 3 January 2018.
Foreign Account Tax Compliance Act (FATCA)
FATCA is a piece of US legislation that has impact on all plan participants globally. This legislation applies to all Foreign Financial Institutions (FFI) and this includes Computershare who have an obligation to report information to the tax authorities for exchange with the US tax authority.
Share price information to assist tax declaration for our PSP and GESPP
Canadian Tax
This spreadsheet should be used by local Canadian nationals (or by non-Canadian citizens who are residents of Canada who are not on expatriate terms and conditions) who are recipients of SHELL (AMS) shares only.
If you are not a local Canadian national (nor a non Canadian citizen who is a resident of Canada not on expat terms) and/or you receive different classes of shares (e.g. SHEL ADS (NYSE) or SHEL (LSE)) please consult your tax advisor
If you are on expatriate terms (inbound or outbound) and are currently authorized for tax return support from PWC, please contact your PWC representative.