Taxation29 March 2026
Dividend distribution: timing, tax and evidence
When should dividends be distributed, which supporting documents must be kept and how can dividend taxation be secured in 2026?
Samuel HAYOT
1 min read
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Dividend distribution: timing, tax and evidence
Updated March 2026 - A dividend distribution is secured not only by a valid vote, but also by timing, documentation and consistent tax treatment.
See also dividend distribution, SARL dividends and dividends vs salary.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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