I don't think anybody will answer this question Legislation of cryptocurrencies varies a lot from country to country and in general nobody knows anything for sure


You can get all the data from studying Smart Contract (https://etherscan.io/address/0x6F6DEb5db0C4994A8283A01D6CFeEB27Fc3bBe9C)

1. You can see in code that dividends are calculated as follows in CommitDividents function:

       uint share = balances[_who] * 0xffffffff / totalSupply;
        uint balance = 0;
        for(;last            balance += share * dividends[last];
        }

So share is your balance (for instance 1 SMART) divided by totalSupply (7852650), which equals around ~0.0000001. Consequently your dividends will equal to your share multiplied by dividends in fist period, which are currently 1861403419200000000 Wei. As a result dividends for 1 SMART are worth today around ~0.000000237 ETH.

Of course dividend value will rise till the end of first dividend period, with tickets being purchased. You can always check it on etherscan (link above). Just go to "Read SmarContract". Find  "17.  dividends " field, put there value 1 and click "query". The function will give you back current overall dividend value for period 1.

What is more you don't have to get your dividends right away (for instance if they are too small in compare to transaction fee). CommitDividents function will sum up your dividends across all periods you didn't gather them.

Regards