Distributions

When a company distributes profits to shareholders, the distribution is subject to dividend tax — typically 25% for most shareholders, or 30% for controlling shareholders. Learn about the different forms of distribution (cash dividends, stock dividends, deemed distributions), withholding obligations, and tax-efficient distribution strategies.

  1. Dividend distribution - taxation

    Taxation of dividend distribution to shareholders

  2. Owner withdrawals

    Taxation of withdrawals by shareholders

  3. Salary versus dividend

    Tax planning: distribution of income between salary and dividend

  4. Dissolution of a company - taxation

    Distribution of assets in liquidation of a company

  5. Dividend from a foreign company

    Dividend taxation from a company abroad