You will need
- The algorithm of the donation of shares in the company:
- 1. the signing of the donation agreement and its notarization).
- 2. notice on the donation (with the agreement).
- 3. the General meeting of shareholders for amending the Charter, because there is a new owner of the share.
- 4. notarization of the signature of the head of the company on the registration statement changes.
- 5. payment of the registration fee.
- 6. registration of changes in EGRUL.
To give share, it is necessary to conclude the contract of donation of a share. Take for example the donation of shares in the share capital of the company. In this case, such transaction is governed by the Civil code of the Russian Federation and the Federal Law "On limited liability companies". If the LLC member does not pay his share in the Charter capital in full, it may be alienated before its full payment only in that part in which it is paid.
If the LLC's Charter does not provide that participant must obtain the consent of the other parties before you give someone their share, in that case, simply notice to all remaining parties on the donation. The donor in disposing of his shares, no tax consequences arise. The LLC also is not required to pay taxes, as it is in the transaction is not involved. However, the income of the recipient of the shares are taxed on incomes of physical persons (NDFL).
Transfer of a share shall be registered in the Unified State Register of Legal Entities (EGRUL). Registration takes place at the tax office. In order for the transfer of shares was registered, you must pay the state fee and notary service - certification of the signature of the company head at the statement on registration of amendments to the Charter. The application submitted on form No. Р13001. A state fee of 2,000 rubles. Registration in EGRUL takes five days from the moment of filing.