{"version":"1.0","provider_name":"Audita - Patyrusi\u0173 buhalteri\u0173 biuras","provider_url":"https:\/\/audita.lt\/en\/","title":"Taxation on transfer of shares &#8211; Audita - Patyrusi\u0173 buhalteri\u0173 biuras","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"251ggeBRzm\"><a href=\"https:\/\/audita.lt\/en\/manual\/taxation\/transfer-of-shares\/\">Taxation on transfer of shares<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/audita.lt\/en\/manual\/taxation\/transfer-of-shares\/embed\/#?secret=251ggeBRzm\" width=\"600\" height=\"338\" title=\"&#8220;Taxation on transfer of shares&#8221; &#8212; Audita - Patyrusi\u0173 buhalteri\u0173 biuras\" data-secret=\"251ggeBRzm\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/audita.lt\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Updated 20.01.2026 &nbsp; Taxation of Share Transfers When shares are transferred, the taxable amount is the capital gain derived from the sale of the shares, i.e. the difference between the sale proceeds and the acquisition cost. The acquisition cost includes the full amount paid for the shares, together with directly incurred acquisition-related expenses, such as [&hellip;]"}