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Dywidenda to forma podziału zysku spółki pomiędzy jej właścicieli – akcjonariuszy lub wspólników. W teorii wydaje się prosta, w praktyce jednak wiąże się z konkretnymi procedurami, warunkami i podatkami, o których trzeba wiedzieć, by uniknąć nieporozumień.
W 2025 roku, gdy coraz więcej osób inwestuje w spółki kapitałowe, zakłada proste spółki akcyjne lub angażuje się w rozwój spółek z o.o., wiedza o tym, jak działa dywidenda, kto i kiedy ma do niej prawo, oraz jakie są jej formy i ograniczenia – staje się istotnym elementem zarządzania finansami i planowania inwestycji.
What is a dividend? Definition of
The payment of dividends is a method of distributing the profits of a joint-stock company, simple joint-stock company, limited liability company or limited joint-stock partnership. It is a form of repayment of the capital invested in the company by the partners or shareholders. Most often, dividends paid to shareholders and partners are in the form of cash, but dividends can be paid in other forms.
How does a dividend work? Profit as a basis for payment
As a rule, dividends are paid out of profit. Payment to shareholders and partners follows the convening of an annual general meeting or shareholders' meeting, during which a resolution must be passed on the distribution of profit for the past fiscal year and the payment of dividends. The right to dividends is vested in those who have shares or interests in the company. The amount of dividends to be paid to shareholders depends on their contribution or amount of shares in the company.
The dividend day can be set earlier. In this case, we pay an advance dividend. The amount of dividend paid depends on the amount of profit and the decision to distribute it. The amount of dividends paid to shareholders may be very small despite the high profit of the company. The authorities of the entity may decide to allocate the profit to investments, for example. Then the amount of dividends paid may even be zero. This is because the company has an obligation not only to act to pay shareholders the highest possible dividend, but also to take care of its own development.
However, the company can pay a maximum dividend of no more than the company's net profit. Therefore, in order to calculate the amount of dividends attributable to each shareholder or partner, you need to count the net profit of the company.
Who is entitled to dividends?
The right to dividends is vested in the shareholders or stockholders of the company. These are the rules for the payment of dividends. However, a company's dividend policy may be specific. The company's shareholders or its board of directors or shareholders' meeting may decide that someone else is entitled to a share of the company's profit. In the case of a joint-stock company, this will usually involve granting a person shares in the company. Thus, he or she will have shares in the company and the company's net profit in subsequent years will also accrue in part to him or her.
Dividends are divided according to the amount of shares. A proportionate share of the profit is distributed to each person holding company shares or stocks.
Some joint-stock companies have a highly fragmented shareholding. This happens for various reasons. Sometimes it is a result of the fact that the joint-stock company paying the dividend has allocated shares to employees. In such cases, the amount of dividends per shareholder may be nominal.
As you know, the surest thing in life is the need to pay taxes. And what is dividend vs. tax? A joint stock company paying a dividend must take care of the taxation of the dividend. This is the so-called Belka tax on capital income.
How often does a dividend payment occur in a company?
As a rule, dividends are paid once a year. The resolution to pay dividends requires the convening of an annual general meeting or shareholders' meeting, during which a resolution must be passed on the distribution of profit for the past fiscal year and the payment of dividends to shareholders and stockholders.
It is possible to pay dividends earlier, that is, before the formal closing of the balance sheet and the adoption of the dividend payment. If the company expects to make a profit, it may pay the dividend earlier. However, if such an earlier dividend date is adopted, we say that a dividend advance has been paid. The dividend advance paid must then be verified.
Virtual address of the company and payment of dividends
The fact that the company is registered at a virtual address is not related to the payment of dividends to shareholders. Provisions for the payment of dividends are contained in the Commercial Companies Code and there is no mention of a virtual address.
Types of dividends - what form can profit distribution take in a company?
Dividends due to shareholders can be paid in various forms. The payment of profits to shareholders does not have to be in cash form either. The forms of payment are determined by the bodies of the company. Dividends due to shareholders are usually paid in cash. Often payment of part of the profit is in the form of shares. It is also possible to pay out in kind.
Is the dividend a cost to the company?
Yes payment of profit in the form of dividends is a cost to the company. If the company had not paid dividends it could have used the funds earmarked for the payment of dividends for other purposes. So dividends affect the company's finances by reducing its net income.
However, dividends are paid after taxes on net profit. However, when the dividend is paid, the company must pay income tax on the net profit.
