Share split

The general meeting of a private limited company may decide to split shares in a certain specified ratio, for example one share will be exchanged for two new shares (1:2). The total share capital will remain unchanged.

Where can you find out if you have shares in such companies?

The minutes from the general meeting will specify that the splitting has been approved. The original input value will depend on how the shares were acquired prior to the splitting.

How is the input value affected?

The input value for the original shares must be redistributed between the new shares. Splitting a share into two shares means that the input value per share must be divided by two.