Distribution of Profits
A limited liability company decides on distribution of business profits to its shareholders as dividend. Dividend payment requires a single majority resolution by the general meeting of shareholders. The general meeting may not in normal circumstances resolve to increase dividend payment from what has been proposed or approved by the Board of Directors. The maximum aggregate amount of permitted distribution as dividend and from the reserve of invested unrestricted equity is the amount of reserves of unrestricted equity less the assets that shall not be distributed under the Articles of Association, however, taking into account at all times the restriction regarding preservation of solvency [6.2.1Use and Distribution of a Company Assets in General].
The general meeting of shareholders may also authorize the Board of Directors to resolve on payment of dividend within the limits of a set maximum amount. Such an authorization may remain in effect at most until the beginning of the following Annual General Meeting.
Minority shareholders are always entitled to require the payment of certain dividend, see [188.8.131.52 Minority Dividend].