Interview for the daily SME on the possibilities and limitations of dividend payments

In April 2020, we were approached by the daily SME with a request for an expert opinion on the payment of dividends and excess liquidity from companies during a pandemic. In his article, Tomáš Demo described in a practical way not only the possibilities but also the risks arising for shareholders and statutory officers of companies not only from the payment of dividends, but also capital funds or preferential payment of their claims from the company’s assets.

In the article you will learn, among other things, what conditions business owners must meet in order to be able to pay a dividend from the company even in times of deteriorating solvency and to avoid possible risks and objections from creditors. The article also thoroughly describes the obligations and the extent of liability of the statutory and owners in cases where the payment of dividends and other own funds would lead the company into bankruptcy.

An online version of the article is available here https://pravo.sme.sk/c/22388093/ako-si-vyplatit-zisk-z-firmy-v-case-pandemie.html