Altamir Amboise is a SCR (Société de Capital Risque).

I. Summary of the tax regime of SCRs and their shareholders click here (french document)

II. Tax regime and procedures for shareholders who are private individuals resident in France

The preferential tax regime resulting from the acquisition of Altamir Amboise shares by a private individual can be summarised as follows:

1) tax exemption on capital gains on disposal (excluding social security contributions : CSG, etc.)

2) tax exemption on dividends (excluding social taxes)

3) subject to:

a) giving an undertaking to keep the shares for 5 years

b) immediately reinvesting dividends in Altamir Amboise shares or by placing in a frozen current account with a further undertaking to freeze for 5 years (interest is itself tax exempt).

Declaration obligations

If you have acquired Altamir Amboise shares and you wish to take advantage of this tax regime, you should:

1) complete the attached document (click here (French Document))

2) send the document to us at the following address : Altamir Amboise, 45 avenue Kléber, 75784 Paris Cedex 16

3) attach a copy of the document to your next income tax return for 2007.

III. Dividend tax regime (click here (french document)).