Conditions for dividend payment

Last updated: 25.03.2016

If the company wants to pay a dividend, it must at least:

  • meet legal requirements arising from the statutory allocation to the reserve or other funds
  • have a base to pay the dividend – mostly profit or retained earnings
  • meet other legal requirements, for example that General Meeting took place
  • have enough cash for the payment. Otherwise, the company would have to take on loan (such decision not only does not make much economic sense, but also the interest on such loan is often not tax deductible)


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