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Close Company Surcharge - Distribution

  • 18-05-2017 9:07am
    #1
    Registered Users, Registered Users 2 Posts: 19


    Can one dividend/distribution remove more than one CCS? For example:

    31/12/2015 Undistributed Income - €10k
    31/12/2016 Undistributed Income - €5k

    Dividend paid by company on 30/6/17 of €20k.

    In that scenario, can the €20k be split between both periods?


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