As previously reported, Kazakhstan has published Law No. 135-VII of 11 July 2022, which contains various tax measures including several measures regarding dividends. Further to changes regarding the taxation of dividends for non-residents, important changes are also made for residents. This includes that the general exemption of dividend income for resident companies will no longer apply from 1 January 2023. It is also provided that the tax rate on dividend income received by resident indivi…