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Transfer Shares in an Irish Company: Records and Tax Guide

Transfer existing Irish company shares with proper transfer documents, registers and certificates through StartCompany.ie’s €400 service.

August 29, 2026 13 min read Editorial update

By the StartCompany.ie editorial team. Last updated August 29, 2026. Check current regulatory guidance at the CRO and Revenue.

Irish company shareholders reviewing a share ownership and capital table

A share transfer moves existing ownership from a seller or donor to a new holder. Unlike an allotment, it does not create shares or bring subscription money into the company. The transaction needs a clear price or gift basis, transfer instrument, approvals, updated register and replacement certificate.

StartCompany.ie’s €400 transfer service handles the company-secretarial records for a routine transfer. Stamp duty, capital gains tax, valuation, contracts and beneficial ownership must also be considered.

Transfer versus allotment

In a transfer, an existing shareholder disposes of shares to another person. In an allotment, the company issues new shares. The distinction determines who receives money, whether ownership is diluted and which company records and filings apply.

Prepare a before-and-after cap table and identify the beneficial owners. A transfer that appears simple can alter control, director appointments, voting arrangements and bank mandates.

Documents and company approval

Review the constitution and shareholder agreement for pre-emption rights, board discretion, consent requirements and transfer restrictions. The transfer instrument should identify the parties, shares, consideration and date accurately.

After valid approval and any conditions, update the register of members, cancel or annotate the old certificate and issue the new certificate. The public CRO record is updated through the relevant annual return rather than by filing the stock transfer form itself.

  • Check transfer restrictions and pre-emption rights.
  • Agree price, gift basis and completion conditions.
  • Prepare and sign the transfer instrument.
  • Address stamp duty and tax before registration.
  • Update the member register, certificates and RBO where needed.

Stamp duty, tax and valuation

Irish stamp duty can apply to transfers of shares, and the transferor may have capital gains tax consequences. Connected-party, gift, employee and undervalue transactions require particular care.

StartCompany.ie does not set the commercial price or provide a valuation through the routine secretarial service. Obtain tax advice before signing where the company has material value or reliefs may apply.

What StartCompany.ie prepares

Our €400 service prepares the routine transfer documentation, company approvals, updated records and share certificate work described on the service page. Provide the current cap table, certificates, constitution, parties, share numbers and agreed terms.

Tell us about a shareholder agreement, dispute, trust, non-cash consideration or investor consent before ordering so the transaction can be scoped correctly.

StartCompany.ie service

Transfer of Shares

Current listed price: €400

View this service

Official information and next steps

StartCompany.ie provides preparation and filing support for the service described above. Final acceptance, registration, tax treatment or court approval remains with the relevant authority. Check the current official guidance before acting, particularly where a deadline, tax position, dispute or unusual transaction is involved.

Frequently asked questions

How much is StartCompany.ie’s share-transfer service?

The current listed price is €400.

Is a stock transfer form filed with the CRO?

No. CRO guidance states that it is not a CRO form. The company keeps it and later reflects membership through the annual return.

Does a transfer create new shares?

No. It moves existing shares; an allotment creates new shares.

Can stamp duty apply?

Yes. The parties should obtain tax advice and complete any required stamp-duty process.

When should the RBO be updated?

Review the internal and central beneficial-ownership records whenever the transfer changes ultimate ownership or control.

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