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An employee asks how to determine the acquisition value of shares received in a share issuance program to calculate capital gain upon sale. The DGT clarifies that shares received free of charge have an acquisition value equal to the market value at the date of delivery, while shares purchased by the employee have an acquisition value equal to the actual amount paid.
Question posed: Acquisition value for the purpose of determining the capital gain or loss arising from the transfer of shares.
For free shares granted by the company, the acquisition value shall be the fair market value at the time of delivery, regardless of whether they are taxed as benefits in kind or are exempt. In the case of shares acquired by the employee through payroll deduction, the acquisition value shall be the actual acquisition amount plus inherent expenses. For shares of listed companies, the market value shall be their quoted market value.
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