Ardagh Group
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Information for Shareholders

Dividends

Under current Luxembourg tax law, payments of dividends made on the Class A common shares generally are subject to a 15% Luxembourg withholding tax. Certain exemptions or reductions in the withholding tax may apply, but it will be up to the shareholders to claim any available refunds from the Luxembourg tax authority. Please consult with your tax adviser for information on how the Luxembourg withholding tax applies in your particular situation.

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Dividends

Under current Luxembourg tax law, payments of dividends made on the Class A common shares generally are subject to a 15% Luxembourg withholding tax. Certain exemptions or reductions in the withholding tax may apply, but it will be up to the shareholders to claim any available refunds from the Luxembourg tax authority. Please consult with your tax adviser for information on how the Luxembourg withholding tax applies in your particular situation.