reserves

Discharging Zakaat on profits

Question: 

A family
company contains several partners. Each year, the partners share the profits.
We were told that each partner must pay the Zakate individually. Now, my first
question is: will the partners have to pay immediately, like a year has passed
or wait a year after they are in possession of the goods?

My second question: if the partners decide not to distribute all the profits

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