Odaily星球日報訊 比特幣財庫公司 Strategy 宣布，根據美國聯邦所得稅相關規模，2025 年其優先股的全部股息分派款項將被視為在股東對應稅基範圍內的免稅資本返還（ROC），相關資訊已通過 Form 8937 披露，分派款項將被視為資本返還並相應減少股東在相關優先股工具中的稅基，若分派金額超過稅基部分，則按資本利得處理。Strategy 補充表示，2025 年已通過 5 次永續優先股募資約 55 億美元，隨後又通過 ATM 計劃追加募資約 19 億美元，合計募資規模約 74 億美元，截至目前公司已合計支付約 4.13 億美元股息分派，對應加權年化股息率約 9.6%。
Strategy 預計目前不存在美國稅法意義上的累計盈餘（E&P），因此預計未來較長周期（可能 10 年以上）優先股分派仍可能維持 ROC 稅務處理方式，但最終稅務結果仍可能隨公司財務狀況變化而調整，同時提醒不同投資者可能存在差異化稅務情形。（Businesswire）
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