Ok so just for the sdc I note that SDC payment is triggered on the dividend payment, whether or not there will be an sdc liability depends on the receiving party, so you the shareholder will be exempt from SDC payment on the dividend. The payor i.e. the company in this case does not pay something as the liability is based on the receiving party. I hope this clarifies the sdc matter. In any event the best you can do is consult a tax advisor to give you a tailor made advice based on your structure.