The Annual General Meeting held on 20 April 2016 resolved to distribute a dividend of €0.13 per dividend-bearing preferred share for the fiscal year from 1 January 2015 to 31 December 2015. No dividend will be paid for common shares.
The dividend will be paid out by Clearstream Banking AG, Frankfurt/Main, on 21 April 2016 via the custodian banks with deduction of 25 % for capital gains tax and 5.5 % for solidarity surcharge on capital gains tax (all together 26.375 %) and (if applicable) church tax.
The deduction of the capital gains tax and the solidarity surcharge will not be applicable to shareholders who have filed a "non-assessment certificate" ("Nicht-Veranlagungsbescheinigung") issued by their local tax office with their custodian bank. The same applies in full or in part to shareholders who have filed an "application for tax exemption" ("Freistellungsauftrag") with their custodian bank, provided that the exemption volume in their application has not already been used up by other income from capital assets.
For foreign shareholders the withheld capital gains tax including solidarity surcharge can be reduced as specified by existing agreements concluded between the Federal Republic of Germany and the respective country to avoid double taxation. The applications for reimbursement of the reduction have to be received by the German Federal Finance Office (Bundeszentralamt für Steuern), D-53225 Bonn, by 31 December 2020 at the latest.
Foreign shareholders can obtain further information free of charge from the website of the German Federal Finance Office via the link http://www.bzst.de/EN/Steuern_International/Kapitalertragsteuerentlastung/Kapitalertragsteuerentlastung_node.html It is recommended to foreign shareholders to take advice regarding the fiscal treatment of dividends.
Essen, April 2016
The Executive Board