Korea/Asia, Events, IPOs, Douglas Research Advisory

Douglas Kim

Nearly 30 years of experience in the Korean/Asian equity research. Major sectors coverage include the following:
- Technology 
- Consumer 
- Special Situations/Deep Value Plays
- Tender Offers/M&As
- Holdcos/Stubs
- Asian Unicorns/Private Companies

Korea/Asia, Events, IPOs

Korea Dems' Surprise Proposal: Separate Tax for Dividends Over 35% Payout

Korean Government Announces Corporate and Dividend Tax Incentives Under Corporate Value Up Program

Timing of Double Dividends Opportunities in Korea

Battle Lines Drawn As BABA Builds Out First/Last-Mile Capacity; But Who Will Fund 75+ Bn CNY CapEx?

Douglas Research Advisory

Cross Asset Strategy

<ul>
<li>There is an important potential change in dividend income taxes that may finally be passed into law in Korea.</li>
<li>The Democratic Party of Korea (led by Democratic Party lawmaker Lee So-Young) is pushing legislation to separate the taxation of dividends from comprehensive income for publicly listed companies.</li>
<li>Among the top 100 companies in KOSPI (by market cap), there are 21 companies with more than 35% estimated dividend payout in 2025, including SK Telecom, POSCO Holdings, and KT&amp;G.</li>
</ul>


There is an important potential change in dividend income taxes that may finally be passed into law in Korea.
The Democratic Party of Korea (led by Democratic Party lawmaker Lee So-Young) is pushing legislation to separate the taxation of dividends from comprehensive income for publicly listed companies.
Among the top 100 companies in KOSPI (by market cap), there are 21 companies with more than 35% estimated dividend payout in 2025, including SK Telecom, POSCO Holdings, and KT&amp;G.


Potential Change in Dividend Income Taxes in Korea - Will the Lawmakers Finally Make the Change?

South Korea

Potential Change in Dividend Income Taxes in Korea - Will the Lawmakers Finally Make the Change?