Transfer of Shares

The capital of a company is divided into a number of undividable units of a preset amount called shares. A share is an interest measured by a sum of money and made up of diverse rights conferred on it. A transfer of shares is a transaction resulting in a change of share ownership. A shareholder, whether in public or private company, has a property interest in his share which he has a right to dispose of, subject only to any express restriction which may be found in the constitution of the company.

A company is not required to notify the CRO of share transfers at the time of the transfer. The transfer will be reflected in the next annual return filed by the company. A Stock transfer form is not a CRO form and should not be filed with the CRO. Stamp duty return must be filed online with Revenue if the stock transfer form is chargeable to stamp duty.