Dividend Policy
On the strength of its business model, Nemetschek AG aims to generate a large excess surplus from the sale of software products. Depending on the company's success, it is its intention to pay out annual dividends to its shareholders.
Dividend Trends
| 2007 | 0.65 EUR |
| 2006 | 0.56 EUR |
| 2005 | 0.65 EUR |
| 2004 | 2 EUR per share (basis dividend: 0.50 EUR, bonus dividend 1.50 EUR) |
Tax Exemption for Dividends in 2007
Dividends paid out to shareholders residing in Germany are usually subject to income or corporate taxes. There are exceptions under certain circumstances for dividend payouts that are treated as repayment of equity capital under tax regulations (e.g. payout from a tax-specific contribution account).
The 2007 dividend of Nemetschek AG meets these criteria, provided that the shareholder does not own any substantial share (> 1 %) in the company. The dividend payout thus constitutes non-taxable income (i.e. no tax has to be paid) for shareholders pursuant to § 20, subsection 1, no. 1 sentence 3 of the German Income Tax Act. It is advisable to have the taxation of dividend payouts checked by a tax consultant on a case-by-case basis.
