Tax on shares inherited?

whiskey1

Registered User
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118
Could someone guide me on the following:

Shares can be transferred to a spouse on the passing of the other spouse, whom held the shares solely in their name, tax free? Is this correct?

If the above is correct how is tax calculated going forward if the shares increase in value, for example:

If the shares had a value on the date of passing of say 20/share and the whole value was 40K. If the shares now have a value of 30/share and the whole value is 55K. Can the spouse sell 40K worth today tax free or for every share that is sold is there tax on the 10euro/share?
 
The value of each share is what is important.

If you sell a share for €30 that you acquired for €20 then you pay tax on €10 with the first €1,270 of gains per annum exempt.
 
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