If a legal person gets a dividend from another company, the tax rate is 15 percent; if the shareholder is a natural person the rate is 20 percent from the income of the dividend.
The company that wants to distribute an interim dividend does not have to change its articles, because the right to distribute them is ensured by the law. It cannot be decided to distribute interim dividends earlier than 3 months after the last procedure of distribution. These new regulations are not applicable to banks, other credit institutions or insurance companies. The drawback of this new regulation is that shareholders do not have an immediate duty to pay …Read the rest of this article »