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Practical Advisory Note

For individuals receiving high or recurring dividends, the 2% tax may seem small, but over time it can be material, especially for investors with multiple dividend streams.

Many investors therefore consider:

• Holding shares through a company or group holding structure
• Centralising dividends at the corporate level, which is not subject to the 2% tax.  

实务咨询提示  

对于长期或经常性获得高额股息收入的个人而言，2% 的股息税看似不高，但随着时间累积，尤其是同时来自多家公司或多重股息来源的投资者，其税务影响可能相当可观。

因此，许多投资者会考虑以下安排：

• 通过公司或集团控股架构持有股份，而非以个人名义直接持股；
• 将股息集中在公司层面收取与管理，因为公司层面不适用 2% 的个人股息税。