The dividend distribution of freenet AG was paid in full from the tax contribution account in 2024. The payment was therefore made without deduction of capital gains tax and solidarity surcharge. In 2025, the dividend will be paid out with a partial deduction of capital gains tax. Around 60% of the dividend will be paid out without deduction of capital gains tax. From 2026, the dividend will be paid out with full deduction of capital gains tax and solidarity surcharge.
Domestic investors who acquired freenet AG shares after 31 December 2008 will realize a capital gain subject to withholding tax in the event of a sale. In the opinion of the German tax authorities, the distributions in this case reduce the acquisition costs of the shares for tax purposes and thus lead to a higher capital gain - and therefore to an implicit subsequent taxation of the dividends.
