Bonusaktie

A stock dividend in the US involves the distribution of additional shares to existing shareholders, typically as a percentage of their current holdings. It's a way for companies to distribute profits or capitalize on their earnings without affecting their cash position.

A Bonusaktie under German company law refers to bonus shares, which are also additional shares given to existing shareholders. The key difference lies in the purpose and legal context. In Germany, bonus shares are often issued as a bonus to shareholders without a direct connection to the company's profits.