Legal Alerts / 13 Feb 2009

Proposal for the amendment of the taxation of work-related dividends

The Ministry of Finance published a draft for the bill on 3 February 2009 on the taxation of dividends based on work contribution.

The draft for the bill is based on the ruling of the Supreme Administrative Court 2008:6. In this case, the rights of the company’s different share series for the company’s assets were determined on the basis of the operating income of the share series.

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