What happens if you don't declare it? I started a few years ago. I only earn about €100 in dividends each year but I didn't declare it? It's not much but I want to keep this above board. Will I face some fines/penalties/interest?
There should really be either a dividend allowance of a couple of hundred euro. Even if up to 2k a year in dividends was taxed at the lower rate of tax it might encourage some value dividend investing - a great way for long term financial security.