Pursuant to Article 60 A of Annex II of the French Tax Code, you must attach a statement to your annual income tax return (or keep a statement with your records if you file your return on line) indicating:
(i) the number of Altamir shares you have purchased or to which you have subscribed, the date purchased or subscribed and the total amount;
(ii) the number and amount of shares you have committed to holding for five years;
(iii) the number and amount of shares you sold before the expiry of the holding period or for which you made no commitment, the date they were acquired and the date they were sold;
(iv) the number and amount of shares sold after expiry of the holding period, the date they were acquired and the date they were sold;
(v) the amount reinvested through the purchase of or subscription to shares;
(vi) the date and amount of deposits to the escrow account opened in your name on the books of the SCR as well as the amount and date of any withdrawals;
(vii) in the event the holding period or reinvestment is not respected, the detail of the amounts previously exempted and reintegrated into taxable income in the year the commitment is broken.
In this regard, we recommend you consult your tax adviser for additional assistance in filling out this statement. You may download the Excel file below to help you. In addition, to facilitate dividend payment procedures, please send us a copy of this statement.
2) Filling out the tax return
To declare dividends and capital gains on sale of the shares of an SCR, fill out the tax forms as follows (for 2015 income; procedures may change from one year to the next):
Residents of France
- Exempt income and capital gains from an SCR: line 3VC of the supplementary form (2042C);
- Taxable income and capital gains from an SCR: line 3VG of the main form (2042)
For taxable income, form 2074 (capital gains and losses, section 3) might have to be completed, unless a 2074 filing exemption applies (see 2074 instructions).
Non-residents of France
- Capital gains and distributions from an SCR to non-residents: lines 3SE, 3VE, or 3UV of the additional form (2042C), depending on which case applies;
- Tax residence certificate (no. 5000) for shareholders who are not considered residents of France for tax purposes (in French)
These filing procedures are indicative and not exhaustive. Your disclosure requirements must be evaluated in the light of your personal situation. We therefore advise you to consult your tax adviser to evaluate your situation.