Sword Group

Notice of Dividend Amount • Apr 17, 2025

Press Release Windhof - 17 April, 2025

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

Sword has 3,500+ IT/Digital specialists active in 50+ countries to accompany you in the growth of your organisation in the digital age.

As a leader in technological and digital transformation, Sword has a solid reputation in complex IT & business project management.

Sword optimises your processes and enhances your data.

The press release will be published on the web sites here after: GlobeNewswire/Notified and Sword Group. It was also sent to the "Commission de Surveillance du Secteur Financier (CSSF)" and saved on the Luxembourg Stock Exchange's website.

Market	ICB 9530	ISIN Code	Indices
Euronext Paris	Software &	FR0004180578	CAC® Small CAC® All-Tradable	sword-group.com
Compartment B	Computer Services		CAC® Mid & Small EN TECH Leaders

Sword Group - 2, rue d'Arlon L-8399 Windhof - investorrelations@sword-group.lu