A dividend payment of €24.20 sounds very high but is, of course, possible. Are you sure it's not €0.2420 or maybe €2.420? If you hold 100 shares and the dividend is €24.20 then you would receive 100 x €24.20 = €2,420 in total. This would normally be subject to 20% dividend witholding tax and would be paid net of this and a DWT cert issued. Dividend payments are subject to income tax and not CGT. If you are a high rate taxpayer then you are liable for 41% tax on these payments but get a credit for the 20% witholding tax.
Post crossed with gravitygirl's.
Also - many companies pay dividends at 6 month intervals but I presume that some could just pay a single annual dividend. Obviously some companies pay no dividends.