I know the frogs are comming from all over the world. So different countrys, different tax laws.
But i think that in many countrys it would be beneficial to give out the revenue share dividends to holders as an airdrop and not as an staking rewards.
If youre not doing something for the aidrop the advantage is, that its not taxed.
So as The Professor suggested I would propose to give out dividends to people just holding wMEMO (or whatever token will come) for a special time. Like 30days in a row holding then you get 10% rev share. 60 days holding gives you 15% and so on.
The result wouldnt be different to the staking option, but for many frogs it would save a lot of taxes.