The dividend was paid in full from the tax reserve account in the sense of § 27 of the German Corporate Tax Act (KStG). Therefore, no capital gains tax or solidarity surcharge was deducted and no taxable income from capital assets resulted according to § 20 para. 1 line 1 no. 1 of the German Income Tax Act (EStG).
If such resolution is adopted, the dividend is due in accordance with Section 58 para. 4, sentence 2 AktG in the version effective January 1, 2017 on the third business day following the resolution adopted by the General Meeting.