Het is echter mogelijk een interimdividend toe te kennen, dat gefinancierd wordt uit de winst van het lopend boekjaar.Deze ingehouden belasting is te verrekenen fulfilled de inkomstenbelasting voor particulieren of vennootschapsbelasting voor bedrijven. Bij de aangifte moet worden aangegeven hoeveel dividend is ontvangen en hoeveel dividendbelastin
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