The way I understand it, the dividend taxation column tells you how much of the dividends paid out you pay taxes on. You pay out 100k - if it says 50% there, you only pay tax on 50k. That’s because you’ve already paid corporate income tax, so they say it’s unfair that you pay full personal income tax on top of it, for the same money. But that’s only the canton level tax - there is also federal tax.