So, you are faced with the situation of selling a share in an apartment. Today we will tell you how to cope with this task in the best possible way, prepare the documents correctly and not overpay taxes, which in practice means shared ownership of an apartment: after reading this article, selling a share in an apartment will not present any difficulties for you.

Shared ownership of an apartment

The reasons for the emergence of shared ownership of an apartment may be:

It is worth knowing that a standard apartment, which is in shared ownership, is not physically divided in any way. To divide a residential premises, as lawyers say, “in kind” it is necessary that such premises have a separate entrance, separate connections to centralized networks (gas, water, electricity). All this can only be realized in “apartments on the ground”, when one individual housing construction house is divided by the heirs into several real shares. In other cases, so-called “ideal shares” arise.

What is an ideal share?

It is necessary to understand that the ideal share is not part of the apartment, it is a share in the right. The ownership is divided, not the apartment itself. It is impossible to touch this share in reality. One of the owners is not the owner of the apartment - he has a share in his property, which is one of the types of rights to real estate, but not the real estate itself.

That is, each owner of an apartment has the right to own and use it without violating the rights of other owners. Sometimes, in order to exercise this right in practice, it is necessary to establish a regime for using the apartment: for example, in a three-room apartment, allocate a room for personal needs to each of the two owners, provide for a schedule for using the kitchen and living room.

This schedule does not mean that one owner owns each room. The apartment is still shared. This will be seen in the example of utility bills. If the court, establishing the mode of use of the apartment for the owners (we proceed from the fact that each has ½ share in the right to the apartment), allocated a room of 10 sq. m. to one person as a bedroom. m, and the other - 18 sq. m, they will continue to pay utility bills and property taxes in equal shares. Everyone will pay for their ½ share.

The main difficulties begin when the need arises to sell a share in an apartment or the entire apartment in shared ownership.

Sale of a share in an apartment by one of the co-owners

If only one of the apartment owners sells his share of the right to it, this, of course, will not have a positive effect on the speed of sale and the price of this share. There are not many people who want to share housing with strangers.

However, this is not the only difficulty when selling a share in common property. The fact is that the co-owners of the seller of the share have the pre-emptive right to purchase it.

It works like this. When selling a share, you must offer it, indicating the basic conditions of purchase and sale, to other apartment owners. If they agree, then the share is sold to them. If the co-owners refuse or do not buy the offered share within 1 month from the date of their notification, then you can sell it to strangers. But only on the same terms, at the same price, as was offered to the co-owners.

If this procedure is violated, other owners may demand through the court the transfer of rights under the purchase and sale agreement to themselves. Such a claim can be filed within 3 months from the moment the co-owner learned of the violation of his preemptive right.

How to properly formalize compliance with the pre-emptive right of co-owners?

To avoid such problems, you need to carefully prepare the documents: send the offer to purchase a share to the co-owners in writing and be sure to arrange confirmation of receipt. So, you can transfer a notice of sale of a share in an apartment from hand to hand and ask the co-owner to sign a duplicate of the notice with the obligatory indication of the date when it was delivered. Or send it by registered or certified mail with return receipt requested. This way you will protect yourself from dishonest actions of co-owners who will first ignore the offer to purchase a share and then claim that you did not notify them.

A similar pre-emptive right must be observed when it comes to an exchange agreement.

Ways to bypass the right of first refusal

It is not always possible to reach an agreement with other owners. Lawyers can suggest ways for you to “get around” the right of first refusal. We do not believe that these methods are exceptionally bad, but if you resort to them, you should be aware that they are associated with a certain risk. If the buyer is dishonest, the seller who bypasses the pre-emptive right through an imaginary or feigned transaction runs the risk of not receiving payment under the contract.

Donation agreement

When donating a share, the pre-emptive right of co-owners does not apply. They do not have the right to prohibit donation. However, the following risks arise.

For the buyer: the transaction may be declared invalid as an imaginary one, concealing a purchase and sale behind it, and the co-owner in this case will require the transfer of rights under the transaction to himself. As a result, the buyer will part with the acquired share.

For the seller: the buyer may simply not pay and it will not be possible to recover this money from him using legal methods.

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Purchase and sale agreement at an inflated price

To ensure that co-owners refuse to buy a share, an offer is made to them at too high a price. After receiving a refusal (or not receiving a response), a purchase and sale agreement is concluded and a receipt is issued for a price similar to the price in the notifications for co-owners. In reality, the buyer pays significantly less.

An unpleasant consequence here will be an increase in the tax on the sale of a share in the apartment (after all, the tax base is calculated according to the documents attached to the declaration, the same receipt). In each specific case, you need to balance the cost of the share and the amount of the tax deduction due, and also find out whether the obligation to pay personal income tax arises at all (in some cases, the sale of an apartment or a share in it is not subject to tax).

Loan agreement

In such a situation, a loan agreement is concluded for an amount equal to the purchase price of the share in the right to the apartment and at the same time an agreement to secure this loan with a pledge of the share in the right to the apartment. By the way, this collateral agreement is called a mortgage (did you think that this was a loan for maternity capital?). Mortgage requires state registration. The state fee for registering a mortgage is 1000 rubles.

Then the “debtor-borrower” misses the loan repayment deadline. And the buyer of a share in the apartment, supposedly a “lender-creditor,” forecloses on the share in the apartment. In order not to be associated with the legal system, this is formalized in a compensation agreement. In this agreement, the parties agree that instead of the amount borrowed, the “lender” will receive a pledged share of the right to the apartment.

There is also a risk of cancellation of the compensation agreement at the request of other apartment owners as a transaction covering up the actual sale of a share in an apartment. If this claim is successful, the following consequences will arise for the buyer and seller. The buyer will have to return the share. The seller will remain in debt to the buyer under a fictitious loan agreement: after all, the compensation that paid off this supposed “debt” will be declared invalid.

What transactions with shares in an apartment cannot be made?

There are complete restrictions on transactions with shares in the right to an apartment. Russian civil law knows this type of transactions with rights and shares in them as assignment of rights (cession).
Assignment is often used when alienating the share of one of the founders of an LLC, but the sale of a share in an apartment in this way is prohibited

When does the pre-emptive right not work?

The only case when it is allowed to sell a share (without any workarounds) without observing the pre-emptive right is a sale at public auction. In this way, creditors sell a share in an apartment when the debtor’s other property and money are not enough to pay off the debts.

However, not every share in an apartment can be collected against the debt (after all, as a general rule, it is impossible to take away the only residential premises). There are only two cases when such collection is permitted:

• when the share in the right to an apartment has become the subject of a mortgage (in this case, even the only housing can be recovered);
• when the debtor does not live in the apartment where he owns a share and is permanently registered at a different address on the basis of a social tenancy agreement, or owns other housing.

Shared ownership in the apartment. Whole apartment for sale

A small apartment, several owners who do not live in it or do not want to live together - these are clear prerequisites for selling the entire apartment in shared ownership.

If all co-owners agree, selling an apartment in shared ownership will not be a problem. You just need to execute the deal correctly. We can offer 2 methods:

• contract for the sale and purchase of an entire apartment with multiple parties on the seller’s side;
• several purchase and sale agreements, when each of the owners sells his share to the buyer (as a result, he collects several shares, which together constitute the ownership of the entire apartment).

The first option is convenient if the co-owners live close to each other. It is more profitable in terms of paying the state fee for registering the buyer’s property rights, because you will have to pay for 1 object - an apartment (the state fee is 1000 rubles) The second, separate sales each shares in the apartment, may be preferable for the buyer if the co-owners do not communicate with each other or live in different places and do not want to give one of them a power of attorney to sign the contract. Here you will have to pay 1000 rubles. for each share in the right, and in addition, comply with the above-described procedure for the pre-emptive right to purchase.

Below we will look at how the right to a tax deduction differs for the above methods of sale.

What if one of the co-owners is against the sale?

This situation arises when several owners want to sell an apartment they no longer need and divide the money among themselves. One is against it for some reason. Here a lot depends on the size of the shares of these owners.

If the share of a person who resists the sale of property is small, it is possible to forcibly buy out his share. To do this, you need to go to court with a corresponding claim. Having justified your demands by the negligible size of the co-owner’s share, you need to ask the court to oblige such a co-owner to transfer his share to other owners in exchange for providing monetary compensation. Of course, if a co-owner lives in a shared apartment, then the court cannot force him to sell his share, because The reason for this is not only the small size of the share, but also the lack of interest in using the shared apartment.

Tax payment

Money received from the sale of an apartment or a share in it is income on which you are required to pay tax (personal income tax) in the amount of 13% of the amount received under the agreement.

There are cases when personal income tax does not need to be paid: if the share belongs to the owner for more than 3 years. The three-year period is counted from the date indicated in the certificate of state registration of ownership of a share in the apartment.

In those cases where it is necessary to pay tax, the state provides a tax deduction. It represents the amount by which the value of the apartment or share in it is reduced (tax base) when calculating the tax. For cases of sale of real estate or a share in the right to real estate, the tax deduction is equal to the income received, but not more than 1 million rubles.

However, the tax deduction for the sale of an apartment in shared ownership has its own peculiarities.

Tax deduction for the sale of an apartment in shared ownership

The fact is that the maximum deduction amount is 1 million rubles. set for the 1st object. This object can be an apartment if it is sold completely. Or a share, if contracts are drawn up for each share separately.

Thus, when the entire apartment is sold, in fact, the maximum deduction amount is determined in proportion to the shares of the co-owners (if they have ½ share, then each is entitled to a deduction of 500 thousand rubles). When each share is sold separately, then each co-owner has the right to receive a deduction of 1 million rubles.

After selling a share in an apartment that you have owned for less than 3 years, the seller is required to file a tax return indicating the income from such sale. It has separate columns for tax deductions. As a result, you will need to pay tax on a smaller amount than the price of the share. That is, the owner of ½ share in the ownership of an apartment sold in full, with a share price of 1 million, will pay personal income tax only on 500 thousand rubles (65 thousand rubles). Tax on the remaining 500 thousand rubles. not paid, because the inspection provides him with a tax deduction in proportion to the size of his share - 500 thousand rubles.

If the owner sells his share for 1 million under a separate purchase and sale agreement, then the obligation to pay tax will not arise. You will simply need to submit a declaration in which you indicate a deduction in the amount of 1 million rubles.

It is not always the case that a house is registered to one owner. In some situations, a house belongs to several persons at once: during inheritance, when spouses purchase a home. There are often cases when you need to know how to sell a share in a house that belongs to one of the co-owners. The procedure for selling part of a home will differ from completing a transaction with a whole house. In this case, they proceed from the principles of compliance with the law in the procedure for registering and taking into account the interests of the remaining owners.

When registering a sale by one of the owners of a private house with a plot of land, it is necessary to distinguish whether part of the house is separate or whether the share in the real estate is not allocated and separate, as is the case with the division of property during a divorce. In this case, the purchase and sale agreement indicates the share in the ownership of the house as the object of the transaction. When it comes to transferring the right to another owner of a part of a house with a plot of land, the object of the transaction is a separate part of the property, physically separated from the whole house.

Description of the procedure for selling a share

Registration of the transfer of the right to a part or share in a private house is preceded by the process of approval and collection of the necessary documentation.

The collection of documents can be carried out in parallel with the approval process, since some of the papers are directly related to the work of agreeing on the sale of a share in the house with the remaining participants in the right.

The following originals will be required for the transaction:

• Original civil passports of the parties to the transaction;
• Original documents granting the right to own and dispose of the part;
• Consent to sale from all co-owners, with notarization;
• Notarized waiver;
• Statement of personal account;
• A preliminary draft sale agreement indicating the terms of the proposed transaction (certified by a notary);
• Sale and purchase agreement and transfer and acceptance act.

Preparation stages

1. Preparation of documents on shared ownership rights. To sell part of a house, a title document is required that gives the seller the right to transfer the property to the new owner.
2. If there is no certificate for part of the house and land, it should be issued by requesting a registration certificate from the BTI and the land management office. Based on the received technical documentation, the plot is registered in Rosnedvizhimost with the issuance of a cadastral passport, and then the right of shared ownership is registered in Rosreestr.
3. Coordination of the sale with the remaining owners is carried out by signing a notarial permission from all participants in the right to the entire object.
4. Before the transaction, it is necessary that no one is registered on the alienated part of the house. This fact is confirmed by the relevant certificate.
5. Drawing up and notarizing a preliminary document indicating the conditions for the sale of the share.
6. Notifying all co-owners of the terms of the planned transaction and receiving from them a notarized refusal to purchase due to their pre-emptive right to purchase.
7. If the seller’s actions are ignored, after one month, part of the house can be sold.
8. Drawing up and signing a contract for the sale of real estate at the notary, signing the transfer deed. These documents will serve as the basis for the new owners to register a new property right.

Selling Features

If the owner intends to transfer his rights to a share in the house for compensation, a number of rules are followed:

1. Co-owners of the house have a priority right of redemption in accordance with Article 250 of the Civil Code, therefore the seller is obliged to notify everyone in writing of his intention to sell.
2. A notary is involved in the activities for approving the transaction and drawing up contractual documentation, who will properly prepare notification and permission letters, notify the co-owners and certify all documents.
3. The reason for the sale may be either the refusal of the purchase from the co-owners or their silence. In the absence of any response one month after the notification, they lose the right of first refusal, thereby allowing a third party to acquire this part of the property.
4. The market value of a share of property is always lower than the price of a separately allocated object with a land plot, therefore, if there is such a possibility, it is easier to agree between all co-owners on the sale of the entire object, and divide the proceeds by agreement of the parties. If it is impossible to sell the entire property, the value of real estate can be increased by separating and allocating a share in a separate part of the house with a land plot. In addition, this action will significantly simplify the sales procedure.

Selling a separate part

If part of the house is physically separated and registered separately from the common property, approval from the other owners will not be required.

In order for a part of the house to be recognized as separate, a number of requirements must be met:

• Housing may be physically separated from other premises;
• Be suitable for living in accordance with current sanitary and technical standards;
• The premises must correspond to the category of “real estate”, i.e. changing the location of the premises cannot be done without causing any damage;
• The allocation should not be carried out to the detriment of the rights of the remaining owners.

Separation can be carried out physically if the procedure for the use of shared property by all owners is established, and a separate exit from the separated part of the house is organized.

A prerequisite for the sale of a separate part of the house is the registration of changes in the real estate in accordance with the law and the availability of a registration certificate that allows the part of the house to be registered in the cadastral register.

Deal nuances

When completing a transaction for the sale of part of a residential building, it is required to provide cadastral passports for both the alienated part and the entire house. The contract specifies the cost of a part and the average price for the entire house.

When selling a share, you should keep in mind that the registration of the share occurs only in proportion, without allocating any area in kind.

If, when coordinating the transaction with the remaining owners of the house, the seller is faced with the impossibility of establishing their location, or the owners interfere with the coordination by avoiding serving a notice of sale, the share can be transferred to a third party under a gift agreement, which eliminates the need to coordinate the transaction with the others.

Attention! Due to recent changes in legislation, the legal information in this article may be out of date!

Our lawyer can advise you free of charge - write your question in the form below:

Features of shared ownership

In accordance with current legislation, only privatized property can be in shared ownership.

Unlike a communal one, where it is possible to clearly define the boundaries of the property of each owner, in a regular one this can be quite difficult. Therefore, most often the actual use of the premises is carried out by agreement of the residents. When selling a share in an apartment, the contract should clearly indicate which premises are transferred to the ownership of the buyer.

The cost of a share in an apartment is usually lower than the market value of the square meters being sold.

How to sell a share in an apartment

In order to profitably sell a share in an apartment, you must first offer to buy it out to the other owners of the apartment. Selling a share to the sole co-owner of the apartment is most profitable, since in this case the buyer becomes the sole owner of a separate apartment.

Notification of other owners about the planned sale of a share is made in writing, and the responses received are certified by a notary. If the co-owners of the apartment refuse to purchase the share being sold, or have not responded within a month from the date of sending the notification, the seller has the right to sell his share to any person.

It is easier to sell a share in an apartment to a third party if this share can be allocated in kind, that is, in the form of a separate premises. Otherwise, the apartment owners must determine which premises will be sold. If an agreement cannot be reached, then the allocation of the sold share in kind is carried out by court decision.

Documents required for selling a share

To quickly sell a share in an apartment, you should prepare all the necessary documents in advance:

• title documents for the share of the apartment;


• notarized refusals of other owners to buy out shares;


• floor plan and explication from BTI;


• certificates of absence of debts on utility bills and taxes;


• an extract from a personal account or house register;


• contract of sale

A contract for the sale and purchase of a share in an apartment is subject to mandatory state registration.

It often happens that a person owns only part of an apartment, then in case of financial difficulties, he can sell only this share of the apartment. In fact, the owner is not selling the apartment, but his ownership of part of it.

Moreover, when the owner sells part of an apartment, for example, one half of it, he may not necessarily sell a specific room, but not a specific part. It happens that spouses own shares of an apartment, but they use all the rooms equally.

Sale of share

There are several ways to transfer a share in an apartment:

• Draw up a gift agreement;
• Transfer a share in the apartment as collateral;
• Concluding a share purchase and sale agreement.

To do this, the actual value of the share in the apartment is assessed, waivers from other shareholders are provided, after which the transaction undergoes state registration.

Documents for selling a share in an apartment

In addition to the above documents, confirming the existence of rights to transfer a share to another person, RosReestr will need:

• Application for transfer of rights;
• Agreement for the transfer of rights of ownership of shares in 3 copies;
• Passports of the parties to the transaction;
• Receipt for payment of state duty.

Taxes

After selling the apartment, 13% of its value will have to be paid to the tax office. Sellers who have held ownership of a share of an apartment for more than 3 years are exempt from paying this tax. The amount of tax deduction cannot exceed one million rubles.

The state fee for registering the transfer of ownership of a share of an apartment will be 2,000 rubles.

Providing a receipt for payment of the state duty to Rosreestr for registering the transfer of ownership is not a mandatory condition.

Legal assistance

Selling a share of an apartment is a complex real estate transaction, so we recommend that you seek the help of experienced lawyers. They will help in drawing up a purchase and sale agreement, a gift agreement, in collecting documents for registering property rights in Rosreestr and much more. A specialist will help save your time and nerves required to complete all the paperwork.

Selling a share in an apartment owned by several owners is possible only if special conditions stipulated by law are met. Such requirements include preliminary notification to homeowners, as well as notarization of the agreement for the disposal of shared property.

Legislative regulation of shared ownership

The legal regime of property assets owned by the right of shared ownership is regulated in Art. 244 Civil Code of the Russian Federation. In this case, the shares of individual owners are determined for a single piece of real estate. The size of shares can be established depending on the grounds for the emergence of shared ownership.

In addition to the norms of the Civil Code of the Russian Federation, the conditions for the disposal of shared property are fixed in the Federal Law “On State Registration of Real Estate” dated July 13, 2015 No. 218-FZ. Such transactions are subject to mandatory notarization, as well as registration with the Rosreestr authorities.

Grounds for the emergence of shared ownership of an apartment

1. One of the grounds may be the conclusion of an agreement on the free transfer of residential premises into the ownership of citizens (privatization). If several people are registered in the apartment, then all of them can become participants in the privatization. And everyone will receive a share in this apartment.
2. Another basis may be an apartment purchase and sale agreement - when several citizens, most often members of the same family, act on the buyer’s side.
3. Another basis for the emergence of shared ownership rights is the inheritance of an apartment by several heirs.

Whatever the basis of shared ownership, if it becomes necessary to sell a share of the apartment, difficulties may arise. Because the more apartment owners there are, the more difficult it is for them to agree on terms, buyers, price, and sometimes even on the very fact of the sale.

Order (procedure) for selling a share in an apartment

Selling a share in an apartment begins with searching for a potential buyer. Alienation of not the whole object, but only part of it, can significantly narrow the range of supply, and the cost of the share is always significantly less compared to apartments. If a buyer is found, the procedure for selling a share in the apartment will consist of the following steps:

• agreeing on the terms of the transaction and preparing a draft agreement;
• sending a notice of the upcoming conclusion of the contract to the remaining shareholders who have the right of first refusal under the same conditions;
• upon receipt from shareholders of a refusal to purchase a share, or in the absence of their response within a month, you must contact a notary office to certify the agreement;
• after the notary, you can contact the Rosreestr institution or the Multifunctional Center to officially register the transaction;
• After registration activities are completed, you need to receive an extract from the Unified State Register of Real Estate, which will reflect the fact of transfer of rights to the share.

Important! The rules for the sale of a share in an apartment provide for mandatory notification of all owners of residential premises. In the absence of proof of notification, documents for the sale of a share in the apartment will not be accepted by the registration authority.

If, when considering the notice, shareholders decide to exercise the right of pre-emption, the procedure for selling a share in the apartment will change. In this case, the owners of the remaining parts of the apartment will act on the buyer’s side, although the terms of the purchase and sale agreement will remain unchanged.

The law on the sale of a share in an apartment provides for a mandatory rule on notarization of the agreement. To do this, you need to submit not only the agreement itself, signed by the parties, but also other documents:

• title documents (certificate, USRN extract);
• notification of other shareholders about the transaction;
• written waiver of the pre-emptive right (if any);
• general passports of the parties to the agreement.

The notary will put a certification mark on the contract form and enter the data into the register. For the certificate you will have to pay a notary fee, the amount of which will vary depending on the region.

After this, the seller and buyer can contact the Rosreestr service or the Multifunctional Center to register the share purchase and sale transaction. Let's consider the nuances and conditions of selling a share in an apartment in individual cases.

How can I sell a share in an apartment?

In a number of situations, the sale and purchase of a share in an apartment may require compliance with additional nuances, which may completely exclude the possibility of completing a transaction.

To another owner

Selling a 1/2 share of an apartment will formally require performing the same set of actions, i.e. send a notice and perform notarization. Immediately after serving the notice, you can contact a notary if the apartment is owned by only two owners.

In a mortgaged apartment

Is it possible to sell part of the share in an apartment that was purchased under a mortgage agreement? No. In this case, the disposal of housing is prohibited, since an encumbrance (bank pledge) is registered on the share. The sale will be possible only with the consent of the bank or after full repayment of the loan obligation.

Without the consent of other co-owners

How can you sell your share in the apartment if the other owners do not respond to the written notice and do not agree to the transaction? In this case, the law provides for a one-month waiting period. If no response is received after 30 days, the seller has every right to continue the transaction.

Share of an apartment received by inheritance

What is needed to sell a share in an apartment received by citizens by inheritance? In this case, the seller’s procedure will remain unchanged; mandatory written notification and notarization will be required.

After divorce

In this case, the following nuances are possible:

• if the share belonged to the seller at the time of marriage, he has the right to sell it even without notifying the second shareholder;
• if the apartment was purchased during marriage using common funds, the sale of the share will require not only notification of the second spouse, but also notarial consent to the disposal of common property.

Important! The rule on obtaining notarial consent does not apply if the spouses have established a separate form of ownership of shares. This can be done by concluding a prenuptial agreement.

By proxy

In this case, at each stage of the transaction, the representative must have a notarized power of attorney with a full list of powers. Every document can be signed by power of attorney, including notices and purchase and sale agreements.

If the owner of the share is a minor

How to draw up documents if a purchase or sale of a share of an apartment owned by a child is carried out? In this case, to alienate real estate, you will need to obtain the written consent of the guardianship authorities. Such a document will be issued only upon confirmation of the purchase of a new property for a minor child that does not worsen living conditions.

List of required documents

Depending on the various stages, the parties will need documents for the purchase and sale of a share in the apartment:

• a purchase and sale agreement certified by a notary and a deed of transfer;
• title documents - certificate of title or extract from the Unified State Register of Real Estate;
• written notification to the remaining shareholders and their official refusal of the acquisition (if it was issued);
• civil passports of counterparties and birth certificates (depending on the composition of participants);
• power of attorney for a representative;
• a document confirming payment of the state duty for registering the transaction;
• application for registration actions.

Important! The documents required for the sale of a share in an apartment include a certificate of title or an extract from the Unified State Register of Real Estate. Both documents have the same legal force, however, since July 2016, the issuance of certificates has been discontinued. To confirm the right, only an extract from the Unified State Register is issued.

The procedure for selling a share in an apartment requires filling out mandatory documents.

Samples

On our website you can download free samples of documents that will be required for sale:

• application for state registration of ownership of a share in a residential premises.

To avoid mistakes when filling out documents, contact our specialists. We will help with the preparation of any documentation that is required when selling real estate.

How to sell a share in an apartment through the court

This possibility is not provided for by law; no one can oblige the owner of a share to sell part of his property. The same position is taken by the Constitutional Court of the Russian Federation in its Determination No. 242-0-0 dated 02/07/2008.

Forced sale of a share is possible within the framework of enforcement proceedings when the owner refuses to comply with a lawful court decision. In this case, a public auction will be held, and the balance of the proceeds will be transferred to the owner of the share.

Tax rate

How to register the purchase and sale of a share in an apartment so as not to pay income tax? In this case, the following features must be taken into account:

• tax is not paid if the period of ownership of the shares is more than three years;
• tax is not paid if no income is received from the sale of the share (the amount under the sale agreement does not exceed the costs of acquiring the share);
• If there is taxable income from the sale, tax will be paid at a rate of 13% on the amount of such income.

When filling out the 3-NDFL declaration, we recommend that you seek help from our specialists in order to correctly fill out all the documents to the tax office. To contact our consultants, fill out the feedback form or call one of the numbers provided.

ATTENTION! Due to recent changes in legislation, the information in this article may be out of date! Our lawyer will advise you free of charge - write in the form below.

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