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First liquidation reserves can be paid out in 2020 at an advantageous rate of 5%!
Dividends are generally taxed at 30%. However, a small company can also create so-called "liquidation reserves". Just like a normal reserve, a liquidation reserve is an internal "savings bank" for the shareholder(s). This liquidation reserve can be built up annually with the profit of the financial year.
In order to avoid a surcharge due to making a late payment on account, one final balancing payment on account can be made by 20 December 2019. The required VAT advance must be paid by 24 December 2019.