Company: ALCE
Filing Date: 2025-01-27
Form Type: S-1
Source: 0001213900-25-007054
Chunk: 192

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-01-27
Form: S-1
Chunk 192
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0. Further, this discussion does not address all aspects of U.S. federal income taxation that may be relevant to you in light of your individual circumstances or that may be applicable to you if you are subject to special treatment under the U.S. federal income tax laws, including if you are:

| ● | a bank or other        
 financial institution; |

| ● | a tax-exempt organization; |

| ● | a real estate     
 investment trust; |

| ● | an S corporation                                                                                
 or other pass-through entity (or an investor in an S corporation or other pass-through entity); |

| ● | an insurance company; |

| ● | a regulated investment    
 company or a mutual fund; |

| ● | pension plans; |

| ● | a “controlled                                                   
 foreign corporation” or a “passive foreign investment company;” |

| ● | a dealer or broker                       
 in stocks and securities, or currencies; |

| ● | a trader in securities                
 that elects mark-to-market treatment; |

| ● | a holder that                              
 is liable for the alternative minimum tax; |

| ● | a holder that                                                                              
 received shares, through the exercise of an employee stock option, through a tax qualified 
 retirement plan or otherwise as compensation;                                              |

| ● | a U.S. Holder                                              
 that has a functional currency other than the U.S. dollar; |

| ● | a holder that                                                                                
 holds shares as part of a hedge, straddle, constructive sale, conversion or other integrated 
 transaction;                                                                                 |

| ● | a person required                                                                         
 to accelerate the recognition of any item of gross income with respect to its shares as a 
 result of such income being recognized on an applicable financial statement; or           |

| ● | a U.S. expatriate. |

126 For purposes of this discussion, the term “U.S. Holder” means a beneficial owner of our securities that is for U.S. federal income tax purposes (1) an individual citizen or resident of the United States, (2) a corporation (or any other entity treated as a corporation for U.S. federal income tax purposes) organized in or under the laws of the United States or any state thereof or the District of Columbia, (3) a trust if (a) a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust or (b) such trust has made a valid election to be treated as