For the sake of completeness, it should be mentioned that this is **still** the case.
At Swiss Post, for example, the pot was empty in 2021.

Edit: Strictly speaking, the dividend is not tax-free either. The tax on the payout is deferred until the shares are sold.
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@G30G43BR4 What do you mean the pot was empty? Is the dividend at DHL no longer "tax-free"?
@stock_strategist_86 The dividend is only "tax-free" if it is withdrawn from the tax contribution account. And this is empty at some point. This was the case for Swiss Post in 2021. The dividend paid in 21 was the first that had to be taxed.
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