The revision of corporate law has ushered in a new era of flexibility for companies with the introduction of interim dividends. By directly distributing from the profit of the current fiscal year, companies can react more dynamically to current developments and distribute capital more efficiently. The implementation requires careful consideration of legal requirements and a thorough review of the interim financial statement. Overall, interim dividends offer an attractive opportunity for companies to adjust their capital structure and enhance their financial performance.

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Roman Schnellmann or Georg Estermann.