Although introduced already in 2000, the non-voting shares did not become a popular instrument among investors, which seems to result from the poor level of knowledge of the instrument among investors and unfavourable tax regulations. Yet such shares award the investor with major potential related to the acquisition of dividend, at the same time not bereaving them fully of influencing the future of the company, in contradiction of what the name might suggest. What seems to be a benefit of the non-voting shares for the issuing company is the priceless possibility of acquiring capital from investors without the risk of a hostile takeover and/or the investors’ excessive interference with the operation of the company.