@kristhuy I remember reading that as a downside doing so would increase the health insurance premium (if on NHI). So if someone is trying to get lower tax rates on dividends they might not get as much at the end of the day.
@resjudicata Yeah this was the conventional wisdom before it was clear that taxpayers have the right to select different dividend taxation methods at the national and local levels. What this means is that you can declare your dividends at the national level to receive the benefit of the dividend tax credit, but then "undeclare" the dividends at the local level so that your NHI premium doesn't increase (see the health/pension premiums section of this post).
