Share Transfers

Procedure for making a share transfer:

  • Old share certificates are cancelled and new certificates issued under the company seal of the company
  • The company's memorandum & articles of association or the constitution must be inspected to check restrictions on the transfer of shares
  • A stock transfer form is sent to the Revenue Commissioners if the value of the transfer is in excess of €1,000, all share transfers between related parties, either by blood or marriage must be submitted to the Revenue Commissioners
  • Stamp duty is levied at the rate of 1% of the consideration paid for the shares or the market value, which ever is higher
  • Entries must be made in the company's minute book, register of transfers and register of members

We can attend to the secretarial requirements of share transfers, this includes:

  • Complete stock transfer form
  • Complete Form S.D4
  • Complete company registers and minute book
  • Cancellation of share certificates

The Revenue Commissioners will impose a surcharge, if the value given for the shares is subsequently found to be understated.

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Ireland Key Points
  • Only 2 to 3 days to incorporate.
  • Directors can be of any EU nationality.
  • Only 1 shareholder required.
  • 100% overseas shareholders allowed.
  • Equal treatment for domestic and foreign shareholders.
  • No obligation requiring Irish participation in the management of your company.
  • Share Capital requirement is only €100.
  • Exemption for 3 years from Corporation Tax if your taxable profits are less than €320,000.
  • Low Corporation Tax of 12.5%.
  • We are members of the Irish Companies Registration Office electronic filing scheme.
  • We provide you with full expert assistance throughout every step of the company formation process.