Do dividends in kind also have to be taxed?

Yes, dividends in kind, i.e. in the form of real estate, goods or other assets, are also subject to taxation. In this case, the dividend tax is calculated on the market value of the benefit received. This means that even if the investor does not receive cash but items of a certain value, the tax authorities treat them as if they were money and tax must be paid on them at the same rate.