Encyclopedia
Income in the form of dividends
Income in the form of dividends - income in the form of dividends is deemed to be the amount of money, value of other property (property rights) received by a shareholder (participant) of a foreign organization upon exit (withdrawal) from the organization or upon distribution of assets of a liquidated organization among its shareholders (participants), exceeding the expenses taken into account in accordance with the procedure established by this chapter by the relevant shareholder (participant) for the purchase of shares (stakes, quotas) of the liquidated organization1.
Tax Code of the Russian Federation, as amended on 01.01.2025, Article 208, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩