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In general, the decision whether and how much to pay out as dividends is made once per year, when submitting your annual report. This usually happens during the period of March – June.

Yet, even if you (the shareholders) have made the decision to distribute dividends of x EUR and declared it in the annual report, you are free to choose when the company will actually make the payments . That means, the shareholders' decision does not trigger automatic payments from the company's account to the shareholders. And if (a part of) the sum allocated is not paid out in 3 years, it will not be lost but transferred back to the retained earnings in the company's balance sheet, so it could be distributed as dividends again in future.

The actual dividend payouts can occur not more often than once per quarter.

In summary, while the shareholders’ decision about how much to distribute as dividends is made once per year (while submitting the annual report), the actual payments of the declared dividends can occur either as a one-time payment or in parts (not more often than once per quarter) over a longer period of time.