Luxottica Group, S.p.A. (LUX)

Deutsche Bank Trust Company Americas Reclaim Notice and Forms (Link to DTC document)

As soon as the required documentation is delivered by Deutsche Bank Trust Company Americas to Deutsche Bank S.p.A., such bank shall endeavor to effect, repayment of the entire 27.0% withheld or the balance between the 27.0% withheld at the time of payment and the rate actually applicable to the non-Italian resident ADS holder under a tax treaty, as the case maybe. By way of example, Italy and United States (as well as many other countries) are parties to a tax treaty pursuant to which the rate of the tax applicable to dividends paid by an Italian resident company to a U.S. resident entitled to the benefits under the treaty may in certain cases be reduced to 15.0%. Therefore, U.S. resident ADS holders entitled to the 15% rate provided by the currently applicable Italy-United States tax treaty have the opportunity of being repaid a further 12.0% of the gross dividend, that is the difference between the 27.0% withheld at the time of payment of the dividend and the 15.0% substitute tax provided for by the Italy - U.S. tax treaty.

Please note that in order for ADS holder to take advantage of the accelerated tax refund (Quick Refund) , the certification by the respective Tax Authority must be dated before May 22, 2007 (the dividend payment date in Euro) and Deutsche Bank Trust Company Americas or Deutsche Bank S.p.A should receive the certification on or before September 8, 2008 for Deutsche Bank Trust Company Americas and on or before September 9, 2008 for Deutsche Bank S.p.A.

The Company recommends to all ADS holders who are interested in taking advantage of such an opportunity, to request more detailed information as to the exact procedure to be followed from Deutsche Bank Trust Company Americas (ADR Department, telephone +1-800-876-0959; fax +1-866-888-1120, attn. Greggory Lewis) or directly from the Company’s headquarters in Italy (telephone +39.0437.644527; fax +39.0437.63840).

ADS holders are further advised that, once the amounts withheld are paid to the Italian Tax Authorities, the ADS holders who are entitled to a reduced tax rate may only apply to the Italian Tax Authorities to receive the reimbursement of the excess tax applied to the dividends received from the Company. Such procedure customarily takes years before the reimbursement is actually made. Therefore the above-mentioned procedure, for direct application of the reduced withholding rate was established by Luxottica Group in the best interest of its shareholders.