Company: CGCT
Filing Date: 2025-03-05
Form Type: S-1/A
Source: 0001104659-25-020969
Chunk: 315

Company: Cartesian Growth Corp III
Filing Date: 2025-03-05
Form: S-1/A
Chunk 315
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 Transferor of Property to a Foreign Corporation) to report a transfer of property (including
cash) to us. Substantial penalties may be imposed on a U.S. Holder that fails to comply with this reporting requirement, and the
period of limitations on assessment and collection of United States federal income taxes will be extended in the event of a failure
to comply. Furthermore, certain U.S. Holders who are individuals and certain entities will be required to report information with
respect to such U.S. Holder’s investment in “specified foreign financial assets” on IRS Form 8938 (Statement
of Specified Foreign Financial Assets), subject to certain exceptions. Specified foreign financial assets generally include any financial
account maintained with a non-U.S. financial institution and should also include our units, Class A ordinary shares and warrants
if they are not held in an account maintained with a U.S. financial institution. Persons who are required to report specified foreign
financial assets and fail to do so may be subject to substantial penalties, and the period of limitations on assessment and collection
of United States federal income taxes may be extended in the event of a failure to comply. Potential investors are urged to consult
their tax advisors regarding the specified foreign financial asset and other reporting obligations and their application to an investment
in our units, Class A ordinary shares and warrants.

Non-U.S. Holders

This section applies to you if you are a “Non-U.S. Holder.”
As used herein, the term “Non-U.S. Holder” means a beneficial owner of our units, Class A ordinary shares or warrants
that is for United States federal income tax purposes:

| · | a                                                                                                    
 non-resident alien individual (other than certain former citizens and residents of the United States 
 subject to U.S. tax as expatriates);                                                                 |

| · | a                       
 foreign corporation; or |

| · | an                                         
 estate or trust that is not a U.S. Holder; |

but generally does not include an individual
who is present in the United States for 183 days or more in the taxable year of the disposition of our units, Class A
ordinary shares or warrants. If you are such an individual, you should consult your tax advisor regarding the United States federal
income tax consequences of the acquisition, ownership and disposition of our securities.

The characterization for United States federal
income tax purposes of distributions of cash or other property on a Non-U.S. Holder’s Class A ordinary shares generally
will correspond to the United States federal income tax