{"id":987,"date":"2024-07-10T15:10:27","date_gmt":"2024-07-10T13:10:27","guid":{"rendered":"https:\/\/rafin-ubezpieczenia.pl\/?p=987"},"modified":"2024-08-12T12:45:05","modified_gmt":"2024-08-12T10:45:05","slug":"what-do-you-need-to-know-about-dividends","status":"publish","type":"post","link":"https:\/\/rafin-ubezpieczenia.pl\/en\/blog\/what-do-you-need-to-know-about-dividends\/","title":{"rendered":"WHAT DO YOU NEED TO KNOW ABOUT DIVIDENDS?"},"content":{"rendered":"\n

Dividends are a key component of any capital company. All those who set up such companies hope after some time to pay dividends from the profit made. Also, investors are buying shares in companies not only with an eye to increasing the value of the shares themselves. They do it also in anticipation of regular payments in the form of dividends. However, many people are unaware of exactly what dividends are, when they can be paid, and what conditions must be met for this to be possible.<\/p>\n\n\n\n

In our last post we touched on taxes in companies<\/a>, it’s time to broaden the horizon.<\/p>\n\n\n\n

In the following, we will explain the basic aspects of dividends, including the process of calculating and paying them.<\/p>\n\n\n\n

So, now very succinctly<\/strong><\/h4>\n\n\n\n

A dividend is a payment of a company’s profits<\/strong> to its share- or stockholders. This is a way of distributing the net profit that the company made in a given year. The rules for the payment of dividends are determined by the Articles of Incorporation of the relevant company. They must comply with the legal rules contained in the Acts.<\/p>\n\n\n\n

It can take the form of cash, in-kind (e.g., movable or immovable property) or non-cash by offsetting against a claim. This is one of the main reasons why investors choose to buy shares in companies.<\/p>\n\n\n\n

Since we mentioned the rules, when is it paid?<\/strong><\/h4>\n\n\n\n

The first step<\/strong> to the payment of dividends is the approval of the financial statement. It must take place no later<\/strong> than 6 months after the balance closing date. Only after approval will it be known how much profit the company has made, which is necessary<\/strong> to pay dividends. If the fiscal year ends on December 31, the deadline is June 30.<\/p>\n\n\n\n

They are usually paid once a year<\/strong>, after the end of the fiscal year and approval of the financial statement. The adoption of dividends requires the convening of an Shareholders Meeting at which a resolution is adopted on the distribution of profit and payment of dividends. Dividends can also be paid more frequently, in the form of advances.<\/strong><\/p>\n\n\n\n

Let’s present the conditions<\/strong><\/h4>\n\n\n\n

For a company to pay dividends, it must meet several conditions:<\/p>\n\n\n\n

    \n
  1. Net profit<\/strong> – the company must report net profit in the approved financial statement.<\/li>\n\n\n\n
  2. Decision of the shareholders<\/strong> – the adoption of dividends must be approved by the Shareholders Meeting.<\/li>\n\n\n\n
  3. Financial resources<\/strong> – the company must have adequate financial resources to pay dividends.<\/li>\n<\/ol>\n\n\n\n

    How do we calculate it?<\/strong><\/h4>\n\n\n\n

    The calculation of dividends is based on the company’s net income. The procedure is as follows:<\/p>\n\n\n\n

      \n
    1. Determination of net profit<\/strong> – after the end of the fiscal year and approval of the financial statement, the company’s net profit is determined.<\/li>\n\n\n\n
    2. Profit distribution<\/strong> – net profit is divided into dividends for eligible persons, according to the number of shares they hold.<\/li>\n\n\n\n
    3. Preferred<\/strong> dividends<\/strong> – if there are preferred shares, they may receive a higher dividend, as stipulated in the company’s Articles of Incorporation.<\/li>\n<\/ol>\n\n\n\n

      Sources of dividend capacity<\/strong><\/h4>\n\n\n\n

      The amount to be distributed<\/strong> includes not only<\/strong> the profit from the previous fiscal year. Also from the supplementary capital, reserve capital and undistributed profits from previous years.<\/p>\n\n\n\n

      At the same time, the dividend amount is reduced<\/strong> by:<\/p>\n\n\n\n

        \n
      • uncovered losses,<\/li>\n\n\n\n
      • deductibles,<\/li>\n\n\n\n
      • amounts that, according to the law or the company’s Articles of Incorporation, should be allocated from the profit for the last fiscal year to reserve or supplementary capital.<\/li>\n<\/ul>\n\n\n\n

        Therefore, dividends can be paid even at a loss in a given year<\/strong> if they are financed from previous years profits.<\/p>\n\n\n\n

        The Shareholders Meeting may decide that part of the profits will remain in the company for future investments. Which will reduce the dividend compared to the profit made in the fiscal year.<\/p>\n\n\n\n

        Advance payment topic<\/strong><\/h4>\n\n\n\n

        The company may advance dividends<\/strong> if it expects to make a profit in the current fiscal year. The decision to make an advance is at the discretion of the company’s Board. It requires appropriate articles in the company’s Articles of Incorporation. To avoid disrupting the company’s financial balance, the advance must be financially secure. If there is no profit at the end of the year or is lower than expected, the advance is refundable<\/strong>.<\/p>\n\n\n\n

        Yes, this is also where it comes in: taxation<\/strong><\/h4>\n\n\n\n

        Dividends in Poland are taxed<\/strong>. In the case of capital companies, the obligation lies with the company. The tax rate on dividends is usually 19%, but this may be different for “Estonian” CIT.<\/p>\n\n\n\n

        For individuals:<\/strong> The company paying the dividend charges a flat income tax of 19%, with no deductible expenses. This tax is remitted to the relevant tax office by the 20th. day of the next month after tax collection. The recipient of the dividend does not have to report the profit. By the end of January of the following tax year, a PIT-8AR return must be submitted by the company. In short<\/strong>, a person who has received their dividend can immediately enjoy a boost to his or her account. All tax formalities remain with the company paying the dividend.<\/p>\n\n\n\n

        For other capital companies:<\/strong> The company paying the dividend will withhold income tax at 19% on the date the dividend is paid. This tax must be remitted to the tax office by the 7th. day of the following month after it was collected. The company files a CIT-5 return, reporting the amount of tax collected.<\/p>\n\n\n\n

        Tax exemption<\/strong><\/h4>\n\n\n\n

        The CIT exemption applies to companies based in Poland, another EU country, or the EEA that meet four conditions:<\/p>\n\n\n\n

          \n
        1. The company paying the dividend has its headquarter in Poland.<\/li>\n\n\n\n
        2. The dividend recipient has held the company’s shares for at least 2 years.<\/li>\n\n\n\n
        3. The dividend recipient has at least 10% of the company’s shares.<\/li>\n\n\n\n
        4. The recipient of the dividend does not already enjoy full income tax exemption.<\/li>\n<\/ol>\n\n\n\n

          So, to sum up now<\/strong><\/h4>\n\n\n\n

          Dividends are an important part of any company’s financial strategy. Investors especially expect regular payments as a return on their investment. So it is important that the company properly manage its profits and capital.<\/p>\n\n\n\n

          Since this is quite an important topic, as an accounting company, we encourage you to take advantage of our help.<\/strong> We have been doing this for years, so you can completely rely on us. Trust us to focus on growing your business while we handle the paperwork and finances.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Find out what dividend is, what it is about, and who can pay and receive it. We present the topic succinctly and discuss the necessary issues.<\/p>\n","protected":false},"author":3,"featured_media":993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[92,35,36,97,98,93,94],"class_list":["post-987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-spolkazoo-2","tag-businessinpoland","tag-company","tag-dividend","tag-joint-stockcompany","tag-limitedliabilitycompany-2","tag-llc"],"yoast_head":"\nDividends in Poland: Key Information served up.<\/title>\n<meta name=\"description\" content=\"Find out what dividend is, what it is about, and who can pay and receive it. 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