
Some companies distribute their dividends from special reserves and declare the profit participation as "tax-free". However, these distributions from the tax deposit account in the sense of §27 KStG - as it is technically called - are only tax-free for investors who already have the respective share in their securities account before 2009. Nevertheless, this form of dividend is extremely popular with investors. However, the information is difficult to obtain. Boersengefluester.de therefore compiles a new table every year based on the tax information in the AGM invitation and the information from the Federal Gazette. It is therefore worth taking a regular look at this exclusive overview.