I’ve seen this:
I’d like to move that ETF from one broker to another. What happens if I do after the 15 and before the 27th? Where is the dividend paid?
Pretty sure it goes into the cash account of the old broker.
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On “payable date”, you will get dividends credited to the account at a broker where you had it on “ex-dividend date”.
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Off topic* …
… but since I had a fun discussion with a colleague of mine on this recently: countries and stock exchanges need to define very strictly who is entitled to the dividend before and around the ex and record date.
If it’s not very strictly defined, it opens up loopholes for dividend stripping. In Germany, for example, the Cum Ex (and related Cum Cum) scheme stripped the German government off 30+ billion Euros in taxes between 2001 and 2016 (here’s an article in German describing the case).
* … or maybe @ma0’s question was in reality a quest to figure out another avenue for dividend stripping for himself … 
? Just kidding, of course. 
ahah. no. I didn’t even know what’s the difference between the dates.
tbh I hate the lingo around stock and so on. I always have to think twice which is which between bear and bull. Also I had the pleasure to read the terminology in italian and I was w.t.f.f? 
Funnily enough, I’m in the same situation as I’m moving my IBRK individual account (under only one of our names) to an IBKR joint account.
I decided to wait for early January, as I don’t wanna miss my dividends for whatever technical issue would arise
Maybe you can write a blog post about it when you are done, I’m considering to do the same but lazy to dig deeper into the procedure… 