Aktien: Steuerliche Informationen rund um Aktien (bis 2008)

1. Allgemeines

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2. Wie Dividenden besteuert werden

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Aktien als effektive Stücke

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Leerverkäufe

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3. Veräußerung von Dividendenscheinen

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4. Erwerb und Veräußerung von Aktien

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5. Staffelkäufe von Aktien desselben Unternehmens

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6. Veräußerung einer wesentlichen Beteiligung

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7. Bezugsrechte und junge Aktien

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8. Berichtigungsaktien (Gratisaktien)

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Freiaktien anstelle einer Barausschüttung (Stockdividenden)

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9. Treue- oder Bonusaktien

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10. Aktiensplit

Xx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xx xxxx Xxxxxxxxxxx xxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxx xxxxxxxxx xx xxxxx Xxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxx xx xxxx xxxx xxxx Xxxxxx xxx xxxxx xxxx, "xxxxxxx" Xxxxxx "xxxxxxxx" xx xxxxxx, x. x. xxx Xxxxxxxxxxx xxxxxxx "xxxxxxxx" xx xxxxxx x xxxx xxxx Xxx Xxxxxxxxxxxx. Xxx xxx xxxx xx, xxx xx xxx XxxxxxxxXxxxxXxxxxx xx xxxx Xxxxxx xxxxxxxxxx xxxx. Xxxx Xxxxx xxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxxx xxxxxxx. Xxx xxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx xxxx Xxxxxx xx Xxxxxx, xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxx Xxxx xxxxx xxxx xxx.

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Xxxxxxxx: Xxxxxxx xxxx XxxxxxxxXxxxx xx Xxxxxxx, xxx xx.x.xxxx, xxx Xxxxxxx xxxx x.xxx XXX, xx xxxxxxxxxx xxx xx xxxxxx xxxxxxxxx Xxxxxx, xxx x.x.xxxx, xxx xxxxxx xxx xxx,xx XXX. Xxx xxx xxxxxxxxxx Xxxxx Xxxxx: Xxxxxxx xxxxx xxxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx x : xx xxxxxxxxxxx. Xxxxx XxxxxxxxXxxxxxxxx xxx xxxx Xxxxxx Xxxxx xxxx xxxx xxxx Xxxxx xx Xxxxxx xxxxxxxx.

11. Tausch von Aktien

Xxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxx xxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xx xxxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxxxxxxx:

xXxxxx Xxx Xxxx xxxxx Xxxxxx xxxxxxx xxxx xxx xx Xxxxxx xxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxxxxx. Xxxx xxx xxxxx Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xx xxxxxx.

xXxxxx Xxx xxx xxxxx Xxxxxx xxxx xxxxx xx Xxxxxx xxxxxxxx xxxxx, xxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x Xx. x XXxXx.

Xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxx, xx xxx Xxx xxx Xxxxxxx xxx Xxxxxx xxx Xxxxxx xxxx xxxx xxxxxxx xxxxxxxx. Xxx Xxxxxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxxxxxxx xxxx Xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx. Xxx Xxxx xxx xxx xxx xxxxxxxxxxx xx Xxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxx XXXXXx xxxxxxxxxxx Xxxx xx xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx xx.x.

Xxxx Xxx xxx xxx xxxxx Xxxxxx xxxxxxxxx xxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxx, xx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxx.

XXXXXXX: Xxx xxx Xxxxxx xxx Xxxxxx xx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxx, xxxxxx xxxxxx Xxxxxx.

12. Ausübung von Arbeitnehmer-Aktienoptionen (Stock options)

Xxx xxxxxx Xxxxxxxxxxx xxxxxx x xxxx xxxxxx: xxxxx xx xxx Xxxxxxxxxxxxx x xxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxx xXxxxx xxxxxxxx xx. Xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx.

Xxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxx xxx Xxx, xx xxx xxx Xxxxxx xxxxxxxxx xxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx. Xxx xxx Xxxxx xxx Xxxxxx xx Xxx xxx Xxxxxxxxx xxx Xxxxxx xxxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxxxxxxxx Xxxxxxxx xxxxxxxx xx. X. Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxxx, xxxxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxx Xxxxxxxx xxx xxxxxxxxxxx. Xxxxxxxx xxxx, xxxx xxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx.

Xxx Xxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx:

xXxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xx XXxX xxxxxxxxxx xxxxxx.

xXxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxxxxx Xxxx xxxxxxxxxx xxxxxx. Xxxxx xxxx xxxxx x xxxxxxxxxxxx x xxxxxxxx xxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxx xxxxxxx xxxxxxxx xxxx xxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx.

Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxx xxx xx xxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxx xxx Xxxx xxxxxxxxxx, xxx xxx xxxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxx xx xxx Xxxxxxx, xx xxxxx xxx xxxxxxxxx Xxxxxxx x xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxx xxxxxxx xx x Xxx. x Xxxx x XXxX x xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxx xxxx xx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXX Xxxxxxxxx xxx xx.xx.xxxx, XX xxxx X. xxxx.

Xxxxxxxx:
Xxxx Xxxxxxx xxxxxxx xxx xxx XxXX XxxxxxXxxxxxx xxx xxxx xx Xxxxxx xx xxxxx xxxxxx Xxxxxxxxx xxx xx xxx XXX xxxxxxxx. Xx Xxxxxxx xxxx xxxx xx xxx Xxxxxx xxx. Xxx Xxxxxx xxxxx xxxxx Xxxxxxxxx xxx xxx XXX. Xxx xxxxxxxxxx Xxxxxx xxxxxxxx xx xx Xxxxxxxx xxxx xx xxxxx Xxxx xxx xxx XXX.

Xxx xxxxxxxxxx Xxxxxxx xx Xxxxxxx xxxx xxxx xx xxxxxxxxxx: xx x xx XXX x xxx XXX.
Xxx Xxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxx xxxx xxxxxxxxxxxxxxx:

Xxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xXxxxx xxxxxxxx.

13. Belegschaftsaktien

Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx Xxxxxxx, xxx. Xxxxxxxxxxxxxxxxxx, xxx Xxxx xx xxxxx Xxxxxxxxxxxx xx. Xxx xxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxx Xxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxx x xxx xxx Xxxxxxxxxxxx xx Xxxxxxxxxxx.

Xxx Xxxxxxxxx xxxxx xxxxxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx. Xxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx, xxx xxxx

• xxx xxxx xx Xxxxx xxx xxxxxx Xxxxxx xxx Xxxxxx, xxxxxxxx xxx xxx XXX xx Xxxx xxx xxx XXxXx,
• xx xxxx xxx xx xxx XXX xx Xxxx xxx x Xx. xx XXxX xxxxx.

Xxx xxx xx.xx.xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx Xxxxx xxxxxxxxxx xxxxxx xXxxxxxxxxxx. Xxxxx Xxx xxxxxxxxx xxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxxx Xxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxx xxxx xxxxxxxxx Xxxxxx xx Xxxxx xxx xx x xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx x XXxXX xxxxx.

XXXXXXXXX: Xxx Xxxxxxxxxx xxxxxxxxx xx xxx x.x.xxxx, xxx xxxx xxxxx xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxxx xxxx xxxxxx, xxx Xxx xxxx xxxxx xxxxx Xxxxx xxxxxxxx xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx.

Xxxxx Xxx xx Xxxxxxxx xxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx: Xxx Xxxxxx xxx xx Xxxxxx xxx "xxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxxx, xxxxxx xx xxxxxxxxxx xxx XXX xxxxxxxx, xx xxxx.xxx XXX xxx xx XXxXx.

14. Wohnrechtspunkte von Time-sharing-Unternehmen (Hapimag)

Xxx Xxxxxxxxx XxxxxxxxxxxxxXxxxxxxxxxx XXXXXXX XX xxx Xxxx xx Xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxx xxxxxx. Xxxxxxxxx xxxx xxx xxxxx Xxxxxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxx. Xxx Xxxxxx xxxxxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx, xxxxxxx xxx. Xxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx Xxxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxx XX. Xxx xxxxxxxx xx xxxx xxx xxx Xxxxxxxxxxxx

Xxxxxxxxxxxxxxx xxx xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxxx xxx xxx xxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxxx. Xxx Xxxx xxxxxx Xxxxxxxx xxxxxxx xxxx xxxx xxx xxxxxxxxx Xxxxxxxxx xx Xxxxxxxxx. Xx xxxxxxxxxx xxx xxx Xxxxxxx xx xxx Xxxx, xx xxx Xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xx xxxxxxxxxx xxx xxx xxxxx xxx. xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxx Xxxxxxx xxxx Xxx xxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxx. Xxxxxxx xxxxxxx xx xxxx xxxx xxxxx xx Xxxxxxxxxx xxx Xxxxxx, xxxxxxx xx Xxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX, xxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xXXX Xxxxxxxxx xxx xx.x.xxxx, X xxxxXxXx xxx, XXX xx.xx.

XXXXXXXXX: Xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxx xxxxx Xxxxxxxxxxx xxxx xxx Xxxxx xxxx Xxxx xx xxx Xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx.

15. Abfindung von Minderheitsaktionären (Sqeeze-out)

Xxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xx xxxxx Xxxxxxxxxxx xxx xx x xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx Xxxxxx xxx Xxxxxxx xxxxx Xxxxxx xxxxxxxx xxx xxxxxxxx xxxx. Xxxxxxxxxxx. Xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.

Xxxxxx Xxxxxxxxxx xxx xxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxx xx xxxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xx, xxx. Xxx xxxxxxxx:

xXxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxx xx Xxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx.

xXxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxx xxxx xxxxx xx Xxxxxx, xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx. Xxxx xxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxx Xxxxxxxxx, xx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxx Xxxxx xxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, XXxXx xxxx XX X. xxxx.

Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxxxx xxxxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx xx. X. Xxxxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxx xxxxx xx Xxxx xxxxxxxxx xx. X. Xxxxxxxxx xxxxxxx Xxxxxx xxx xxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxx Xxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx x.X.x xxxx xxxx xx.Xxxxxxxxxxxx.

16. Spin-Off-Dividenden

Xxx xxxxx XxxxxXxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxx xxx xxxxxxxxxxxxxx Xxxxx xxx. Xxx Xxxxxxxxx xxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxx xxxxxxxx xxx xxxxx Xxxxxxxxxx Xxxxxx xxx xxxxx Xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxx Xxxxx, xxxxx xxxxx Xxxxxx xx xxxxxx. Xxxxx xxx Xxxxxxxxx xxx xxxxxx Xxxxx xxxxxx Xxxxxxxx, xx xxxx xx xxx Xxxxxxxxx xx xxx Xxxxxx xxxxxxxxx xXxxxxxxxxxxxxxxxxx. Xx xxxxxx Xxxxxxx xXxxxxxx xxx XxxxXxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxx XxxxXxxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxx. XxxxxXxxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx, xxxxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxxxxx. XxxxxXxxx xxxxxxx xxxx xxx xxxxx Xxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxx.

Xxxxxxxxxx xxxx Xxxxxxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxxx, Xx. xxx:

• xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxx xxxxxxxxxxx Xxxxxxx xx xxxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxx Xxxxxxx xxx xxxx Xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxxxx xx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x XXxX.
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Xxxxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx XxxxxxxxxxXxxxx: Xxx XxxxxxxxxXxxxxxxxxx xxxxxxx xx xxxx xx xxxxxxxx Xxxxxxx xxx Xxxxxx xx Xxxx xxxxx xxxxxxxxxx Xxxxxxxx. XxxxxXxxxXxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxx xxx, xxxxxxx xxxxx Xxxxxxx xxxxxxxx xxxxxxxxxx Xxxxxx, xxx xxx Xxxxxxxxx xxxxxxxxx xxx xxxxxxx Xxxxx xxxxxxxxxx, xxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xx xxxxx XxxxxxxxxxxxxxXxxxxxxxxxxxxxx xxxxxxxxxxxx. Xx xxxxxx xxxxx Xxxxx, xxxx xxx xxxxxxxxxx Xxxxxxxx xx Xxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxx xxx xxx Xxxxxx, xxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xXX XxxxxxxxxxXxxxx xxx xx.x.xxxx, XXX xxxx X. xx, Xxxxxxxx XXXX X xxxxxx.