Questions & Answers regarding dividends and taxation
Overview
What was the dividend amount paid in 2014 for the 2013 financial year?
The shareholders of Daimler approved at the Annual Meeting held on April 9, 2014, a dividend of €2.25 (prior year: €2.20) per share for the year 2013. This represents a total dividend payout of €2,407 million (prior year: €2,349 million) and equals a pay-out ratio of approximately 35 percent of the net profit attributable to the shareholders of Daimler AG. With the increase in the dividend, we are letting our shareholders participate in the company’s success and at the same time expressing our confidence about the ongoing business development. The distribution represents the highest dividend we ever paid.
When was the pay date for the dividend / When was the ex dividend date?
The dividend amount was paid on the first working day after the Annual Meeting, i.e. on April 10, 2014 to the custodian banks which took care of the dissemination to the shareholders.
This was also the day of ex dividend trading in the stock.
What is Daimler's dividend policy?
The Company is committed to a future pay-out ratio of 40% of the net profit attributable to the shareholders of Daimler AG.
How much was the dividend in former years and when was the pay-out?
A table with dividend amounts and payment dates is available here.
Until when do I need to purchase shares to be entitled to a dividend?
In order to be entitled to the dividend payment after the annual meeting, you need to buy the shares (ISIN: DE 000 7100000) at the latest on the day of the Annual Meeting. A minimum period of holding the shares before or after the Annual Meeting is not required. In case of a purchase off-exchange/ over-the-counter deviations may apply. You can obtain information about possible deviations from the seller of the shares.
Who can I contact for questions on the dividend payment?
Daimler AG shares are held in collective safekeeping. Please contact your personal / custodian bank.
Owners of DaimlerChrysler share certificates should contact
in Europe/Asia:
Registrar Services GmbH
P.O. Box
60630 Frankfurt
Germany
Phone ++49-(0) 1805 00 18 52
Fax ++49-(0) 69 - 2222 34282
e-mail: daimler.service@rsgmbh.com
in North America:
American Stock Transfer & Trust Company
Re. Daimler AG
Shareholder Services Group
6201 15th Avenue
Brooklyn, NY 11219
USA
(toll free) Phone: +1 866 662-3934
e-mail: info@amstock.com
website: www.amstock.com
Payment and taxation of dividends for stockholders of the company in Germany?
1. Principles
For persons residing or normally living in the Federal Republic of Germany, dividends received from the company are subject to German taxation. The dividends are taxed at a flat witholding tax rate of 25 %, which must be withheld at source by the bank. A solidarity surcharge (5.5 % of the flat withholding tax) and church tax, if applicable, (8 % or 9 % of the final withholding tax, depending on the location) is added. The flat withholding tax is the final tax.
The dividend income taxed at source does not have to be declared in the German income tax return. However, if the investment income was not subject to the flat tax withholding at source, the dividend income must be declared in the tax return. Taxpayers with an average personal income tax rate below 25 % can apply the lower tax rate to the investment income that is declared in the German income tax return.
1.1. Privately owned stock
The dividend should be shown separately in the declaration of capital gains. In the case of capital gains for 2013, a tax-free amount of EUR 801 (single persons) / EUR 1,602 (jointly taxed married couples).
1.2. Company-owned stock
The dividend is regarded as business income. The retained withholding tax and retained solidarity surcharge are offset against the income tax or corporation tax owed by the stockholder.
2. Payment of the dividend
2.1. In the absence or either a tax relief instruction or tax exemption certificate
The custodian bank pays the dividend to the stockholders deducting 25% withholding tax and 5.5% solidarity surcharge.
1 Share
 1,000 Shares
Dividend per share
 2.25 Euro
 2,250.00 Euro
less withholding tax
 25%
 -0.56 Euro
 -562.50 Euro
less solidarity supplement on the withholding tax
 5,5% of 25%
 -0.03 Euro
 -30.93 Euro
Payment
 1.66 Euro
1,656.56 Euro
The stockholder can file an application for a single tax voucher („Einzelsteuerbescheinigung”) at the custodian bank showing the retained withholding tax and solidarity surcharge if the stockholder wants to apply for a reimbursement with the Bundeszentralamt für Steuern.
2.2. There is an adequate tax relief instruction or a tax exemption certificate.
The custodian bank pays the stockholder the dividend without deducting withholding tax or the solidarity supplement.
1 Share
 1,000 Shares
Dividend
 2.25 Euro
 2,250.00 Euro
Payment
 2.25 Euro
2,250.00 Euro
What is important regarding payment and taxation of the dividend for stockholders of the company living abroad?
1. Principles
1.1. Taxation in Germany
Natural persons who are neither resident nor normally living in Germany are subject to income tax on capital gains under Section 49 EStG (German income tax legislation). These include dividends from German corporations.
For persons to whom this provision applies, the income tax deducted from the dividend as withholding tax is deemed to settle the tax liability of these persons. The level of withholding tax retained in Germany also depends on the provisions of any double taxation agreements between the Federal Republic of Germany and the stockholder's home country.
1.2. Taxation abroad
Taxation of German dividends in the stockholder's home country is subject to the local fiscal regulations.
2. Payment of the dividend
The custodian bank pays the dividend to the stockholders deducting 25% capital gains tax and 5.5% solidarity supplement.
1 Share
 1,000 Shares
Dividend per share
 2.25 Euro
2,250.00 Euro
less withholding tax
 25%
 -0.55 Euro
 -551.48 Euro
less solidarity supplement on the withholding tax
 5,5% of 25%
 -0.03 Euro
 -30.33 Euro
Payment
 1.66 Euro
 1,656.56 Euro
The stockholder can file an application for a single tax voucher („Einzelsteuerbescheinigung”) at the custodian bank (showing the retained withholding tax and solidarity supplement) if the stockholder wants to apply for a reimbursement with the Bundeszentralamt für Steuern.
If the amount (tax rate) of the retained withholding tax and solidarity supplement exceeds the amount (tax rate) provided for in any existing double taxation agreement, shareholders of the company living abroad may apply for a reimbursement with the
Bundeszentralamt für Steuern
Department St I 9
An der Küppe 1
D-53225 Bonn
Germany
Contacts for foreign investors
Tel. +49(0) 228-406-1212
Fax +49(0) 228-406-3119
Internet:
 
The amount must be claimed until December 31, 2018.
The German tax authority offers a subsite for "foreigners" .
The above information is not exhaustive and does not take a large number of individual cases into account (e.g. stocks held by a fund or a tax-exempt legal entity in Germany). In such cases the stockholder should seek professional advice.
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