Tax perspectives on dividends

Dividends represent the distribution of a portion of a company’s profits to its partners or shareholders, constituting one of the most common mechanisms for remunerating invested capital.

On Friday, 10 Nov 2023, the Government approved an EGO on cash receipts and payments, which changes the ceilings on the use of cash payments.

From January 2023, the status of micro-enterprises will see some significant changes.

The law permitting the payment of dividends during the year was voted. According to the principle “autumn is a time of harvest “, perhaps from September or October this year we will already be able to reap the “fruits” of the business.

On July 12, the normative act (Law 163/2018) amending the dividend payment procedure was published, which allowes the distribution of the profit between the companies’ shareholders also quarterly, within the limit of the net profit realized after the preliminary filing of an interim financial statement .