{"product_id":"gavobrev-aktier-famansbolag-word-pdf-excel","title":"Gift Letter Shares – Family Limited Company | Word\/PDF\/Excel","description":"\u003csection class=\"mb-product-intro\" lang=\"sv\"\u003e\u003cp\u003e\u003cstrong\u003eGive away shares in a Swedish closely held company with clear documentation.\u003c\/strong\u003e Share deed – Closely Held Company is a comprehensive template package with an editable share deed, share specification, pre-emption check, receipt, share register notification, and practical guides. The package also includes an Excel register that helps you track the checkpoints from agreement to share register.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eDigital download:\u003c\/strong\u003e 7 Word documents, 7 searchable PDFs, and 1 Excel workbook with 9 tabs, collected in a ZIP.\u003c\/p\u003e\n\n\u003csection style=\"border:1px solid #BDCDD9;background:#F7FAFC;border-radius:12px;padding:18px;margin:20px 0\"\u003e\u003ch2\u003ePackage contents\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e7 editable Word files (DOCX): share deed for shares, share specification, pre-emption check, and consent basis, receipt of receipt, share register notification, Swedish guide, and English reference guide.\u003c\/li\u003e\n\n\u003cli\u003e7 corresponding searchable PDF files for reading and printing.\u003c\/li\u003e\n\n\u003cli\u003e1 Excel workbook (XLSX) with 9 tabs and formulas for internal document and case tracking.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003e\u003cstrong\u003e15 customer files in total.\u003c\/strong\u003e The main templates are in Swedish, and an English reference guide is included.\u003c\/p\u003e\u003c\/section\u003e\n\u003csection style=\"border:1px solid #BDCDD9;background:#F7FAFC;border-radius:12px;padding:18px;margin:20px 0\"\u003e\u003ch2\u003eWhat the files contain\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe share deed\u003c\/strong\u003e identifies the donor, recipient, company, number of shares, share class, and special gift conditions. \u003cstrong\u003eThe pre-emption check\u003c\/strong\u003e distinguishes between consent, pre-emption, and right of first refusal. \u003cstrong\u003eThe share register notification\u003c\/strong\u003e helps the recipient contact the company's board. \u003cstrong\u003eExcel\u003c\/strong\u003e contains the tabs Overview, Company, Gift Entries, Share Class, Pre-emption, Share Register Basis, Tax K10, Control, and Instructions.\u003c\/p\u003e\n\n\u003cp\u003eExcel marks administrative stopping points but does not constitute a government decision, registration of ownership, or tax assessment.\u003c\/p\u003e\u003c\/section\u003e\n\u003ch2\u003eHow do you give away shares in a closely held company?\u003c\/h2\u003e\n\u003cp\u003eStart by identifying the beneficial ownership, share class, and any share certificates. Read the articles of association and shareholder agreement before the share deed is signed. The Swedish Companies Act allows the articles of association to contain \u003cstrong\u003econsent, pre-emption, and right of first refusal provisions\u003c\/strong\u003e, which can affect a gift of shares. For some provisions, actions are required before the transfer, and for others, after.\u003c\/p\u003e\n\n\u003ch2\u003eWhat should a share deed contain?\u003c\/h2\u003e\n\u003cp\u003eA well-described share deed should state the donor and recipient, the company's name and registration number, the exact number of shares and share class, any share numbers, that it is a gift without consideration, as well as conditions and signatures. Also be clear about how share certificates and share register updates should be handled.\u003c\/p\u003e\n\n\u003ch2\u003eStep by step\u003c\/h2\u003e\n\u003col\u003e\n\n\u003cli\u003eCheck the share register and the donor's current shareholding.\u003c\/li\u003e\n\n\u003cli\u003eReview the articles of association's consent, pre-emption, and right of first refusal, as well as any shareholder agreements.\u003c\/li\u003e\n\n\u003cli\u003eFill in the share deed and share specification with the correct shares and parties.\u003c\/li\u003e\n\n\u003cli\u003eHandle mandatory approvals, delivery, and share certificates when applicable.\u003c\/li\u003e\n\n\u003cli\u003eDocument the gift and report the acquisition to the company for review and entry in the share register.\u003c\/li\u003e\n\n\u003cli\u003eCheck separately whether the donor and recipient need to provide information about qualified shares in the tax return\/K10.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eFrequently asked questions about share deeds\u003c\/h2\u003e\n\n\u003ch3\u003eMust a gift of shares be registered with Bolagsverket?\u003c\/h3\u003e\n\u003cp\u003eBolagsverket does not maintain a general register of shareholders in a limited company. For ordinary limited companies, it is the company's share register that contains information about shares and owners. If the gift changes who the beneficial owner is, another reporting obligation may become relevant.\u003c\/p\u003e\n\n\u003ch3\u003eCan shares be given away despite a right of first refusal?\u003c\/h3\u003e\n\u003cp\u003eA right of first refusal clause can cover gifts and entail a right for someone else to redeem the shares after the change of ownership. Check the exact content of the clause and follow the procedure. Pre-emption and consent work differently and should not be confused with a right of first refusal.\u003c\/p\u003e\n\n\u003ch3\u003eDoes a gift of shares trigger capital gains tax?\u003c\/h3\u003e\n\u003cp\u003eSkatteverket states that the recipient of a genuine gift of qualified shares in a closely held company is not taxed on the acquisition itself but takes over the previous owner's relevant tax values. Reporting issues can still arise, including in the K10. Mixed bags, compensation, or special circumstances must be assessed individually.\u003c\/p\u003e\n\n\u003ch3\u003eCan the shares become the recipient's separate property?\u003c\/h3\u003e\n\u003cp\u003eThere may be an opportunity to stipulate this in a gift from someone other than the recipient's spouse. Gifts between spouses, international situations, and conflicting conditions require special control before such a condition is used.\u003c\/p\u003e\n\n\u003ch3\u003eIs the gift of shares an advance on inheritance?\u003c\/h3\u003e\n\u003cp\u003eWhen a parent gives to their child, there is a general rule about an advance on inheritance according to Chapter 6, Section 1 of the Swedish Inheritance Code. The donor's intention may need to be clearly stated in the share deed.\u003c\/p\u003e\n\n\u003ch3\u003eCan I use the template for listed shares?\u003c\/h3\u003e\n\u003cp\u003eNo. The package is designed for unlisted shares in Swedish private companies that are not settlement companies. Listed and securities central registered shares are handled through other transfer processes.\u003c\/p\u003e\n\n\u003ch3\u003eIs Excel a real share register?\u003c\/h3\u003e\n\u003cp\u003eNo. The accompanying Excel sheet is an internal control register and basis for the board's work. It does not replace the company's share register and does not make any automatic change with the authority, bank, or share depository.\u003c\/p\u003e\n\n\u003ch3\u003eDo the document templates work on both Windows and Mac?\u003c\/h3\u003e\n\u003cp\u003eThe Word and Excel templates can be used in compatible Office programs on multiple operating systems. The PDF files are readable and searchable. Check yourself that your program version can handle the file formats.\u003c\/p\u003e\n\n\u003ch2\u003eRelated templates\u003c\/h2\u003e\n\u003cp\u003eSee also \u003ca href=\"\/en\/products\/gavobrev-pengar-mall\"\u003eShare deed for money\u003c\/a\u003e, \u003ca href=\"\/en\/products\/aktiebok-mall-excel-komplett-med-forblad\"\u003eShare register template\u003c\/a\u003e, \u003ca href=\"\/en\/products\/aktieoverlatelseavtal-mallpaket-2026-word-pdf\"\u003eShare transfer agreement\u003c\/a\u003e, as well as \u003ca href=\"\/en\/pages\/information\"\u003eMallbutikens guides\u003c\/a\u003e and \u003ca href=\"\/en\/pages\/dokumentmallar-kategorier\"\u003eall document categories\u003c\/a\u003e.\u003c\/p\u003e\n\n\u003ch2\u003eLegal basis and scope\u003c\/h2\u003e\n\u003cp\u003eThe documents are based on the \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/aktiebolagslag-2005551_sfs-2005-551\/\"\u003eSwedish Companies Act (2005:551), especially Chapters 4–5\u003c\/a\u003e, \u003ca href=\"https:\/\/bolagsverket.se\/foretag\/aktiebolag\/startaaktiebolag\/bolagsordningforaktiebolag\/frivilligabestammelseriettaktiebolagsbolagsordning.485.html\"\u003eBolagsverket's guidance on transfer provisions\u003c\/a\u003e, and \u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/drivaforetag\/foretagsformer\/famansforetag\/aktiervidarvgavaellerbodelning.4.b1014b415f3321c0de2834.html\"\u003eSkatteverket's information on qualified shares in gifts\u003c\/a\u003e. The templates are not intended for transfer for payment, listed shares, or situations that require another special structure. Adapt the conditions and check relevant laws and tax rules before use.\u003c\/p\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55967965774166,"sku":"GAVOBREV-AKTIER-2027-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/gavobrev-aktier-famansbolag-huvudbild-1600.webp?v=1792696148","url":"https:\/\/mallbutiken.se\/en\/products\/gavobrev-aktier-famansbolag-word-pdf-excel","provider":"Mallbutiken","version":"1.0","type":"link"}