Questions and Answers about Dividends and Taxation

What is Daimler's dividend policy? How did the dividend develop over the past years? What is important regarding payment and taxation of the dividend for stockholders of the company living abroad? Here you can find substantial information about the Daimler dividend.

Other questions and answers are provided in the categories Share or Annual Meeting.

At the Annual Shareholders’ Meeting on May 22, 2019, the shareholders decided the distribution of a dividend of € 3.25 (last year: 3.65) per share. The dividend distribution amounted to €3.5 million (last year: €3.9 million) and the distribution ratio was 48 % of the net profit attributable to the Daimler shareholders (last year: 37 %).

freefron国产宾馆在线观看Ex dividend trading starts on the first working day after the annual meeting.

The pay date for the dividend amount was the third working day after the Annual Meeting, i.e. on May 27, 2019 to the custodian banks, which take care of the dissemination to the shareholders.

freefron国产宾馆在线观看Daimler sets the dividend based on a distribution ratio of 40% of the net profit attributable to Daimler shareholders.

A table with dividend amounts and payment dates is available here.

freefron国产宾馆在线观看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.

freefron国产宾馆在线观看Daimler AG shares are held in collective safekeeping. Please contact your personal / custodian bank.

Owners of DaimlerChrysler share certificates should contact

in Europe/Asia:

Link Market Services (Frankfurt) GmbH
P.O. Box 1207
65742 Eschborn
Germany
Phone: +49 (0) 6196 8870 700
Fax: +49 (0) 69 2222 34282
e-mail: daimler.service@linkmarketservices.de

in North America:

Daimler AG
c/o American Stock Transfer & Trust Company, LLC
6201 15th Avenue, 3rd Floor
Brooklyn, NY 11219
Attn. Susan Lucanto
Fax No. (001) 718 765-8730
(toll free) Phone: +1 866 662-3934
e-mail: info@amstock.com
website:

freefron国产宾馆在线观看In the following, a distinction is made between shareholders subject to unlimited taxation in Germany (domestic shareholders) and foreign shareholders.

I. Domestic shareholders

(a) Taxation of dividends

freefron国产宾馆在线观看The bank paying the dividend deducts withholding tax of 26.375% from the gross dividend paid by Daimler AG (= 25% withholding tax plus 5.5% solidarity surcharge on the withholding tax of 25%). The withholding tax generally has the effect of settling the shareholder’s income-tax obligation, i.e. the dividend income does not have to be declared in the German income tax return.

Example (based on the dividend payment in 2019 for the business year 2018):

  1 share 1,000 shares
Dividend 3.25 Euro 3,250.00 Euro
Less 25% withholding tax -0.81 Euro -812.50 Euro
Less 5.5% solidarity surcharge on the withholding tax -0.04 Euro -44.69 Euro
Net dividend paid 2.40 Euro 2,392.81 Euro

freefron国产宾馆在线观看In addition to the withholding tax, as of January 1, 2015, church tax is also to be deducted from investment income if the shareholder belongs to a religious group for which taxes are collected by the German fiscal authorities.

freefron国产宾馆在线观看If the shareholder provides a non-assessment certificate or a tax exemption order (in a sufficient amount) for investment income, the dividend is paid without any deduction.

freefron国产宾馆在线观看If the shareholder has not provided his or her custodian bank with a tax exemption order for investment income or with a non-assessment certificate, but would qualify to receive such an order or certificate, he or she can receive a refund of the amount of the withholding tax deducted by the custodian bank from the fiscal authorities after this is duly filed in his or her income-tax return.

(b) Taxation of gains on the sales of shares

freefron国产宾馆在线观看If a shareholder sells Daimler shares that were acquired after December 31, 2008, any capital gain is subject to withholding tax. This means that the German custodian bank deducts withholding tax of 26.375% (withholding tax plus solidarity surcharge) and if applicable plus church tax. The withholding tax has the effect of settling the shareholder’s income-tax obligation, i.e. the capital gain is generally no longer included in the shareholder’s income-tax assessment.

The period that shares are held no longer makes a difference to the tax treatment, unlike in the past (when capital gains were taxable only within a so-called speculation period of one year).

(c) Losses on the sale of shares

freefron国产宾馆在线观看Losses on the sale of Daimler shares that the shareholder acquired after December 31, 2008 can only be offset against taxable gains on the sale of shares that were also acquired after December 31, 2008. If the Daimler shares were acquired before January 1, 2009, the losses are not tax deductible.

Note:

The explanations given above serves only as general indications and do not constitute tax advice. The explanations reflect our interpretation of the relevant tax regulations as they are currently applicable. In individual cases, we recommend consulting a tax advisor to obtain additional information.

1. Principles

1.1. Taxation in Germany

freefron国产宾馆在线观看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.

freefron国产宾馆在线观看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.

Example (based on the dividend to be paid in 2019 for 2018):

  1 Share 1,000 Shares
Dividend 3.25 Euro 3,250.00 Euro
Less 25% withholding tax -0.81 Euro -812.50 Euro
Less 5.5% solidarity surcharge on the withholding tax -0.04 Euro -44.69 Euro
Net dividend paid 2.40 Euro 2,392.81 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

Federal Central Tax Office
Department St III 2
An der Küppe 1
D-53225 Bonn
Germany

Contacts for foreign investors
E-Mail: service@germantaxes.info
Fax: +49 (0) 228 406 3119

Internet:

The German tax authority offers a subsite:

The amount must be claimed until December 31, 2022.

Note:

The explanations given above serves only as general indications and do not constitute tax advice. The explanations reflect our interpretation of the relevant tax regulations as they are currently applicable. In individual cases, we recommend consulting a tax advisor to obtain additional information.

Information regarding the development of the dividend, Daimler's dividend policy and common stock capital can be found on the page dividend.

Has anything remained unanswered? Then write us at ir.dai@dna800.net or call us at +49 711 17 0.

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