Dividend in kind (property dividend)

A stock corporation distributes dividends to shareholders not in cash, but by way of economic assets (Section 58, Paragraph 5 of the German Stock Corporation Act (AktG)). In practice, this is usually done today by transferring shares in subsidiaries.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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