Shares/capital gains tax question

Hello, I'd appreciate any advice anyone can give me here so thanks in advance.

My situation is this, I had a number of shares now worth approx €34000 which were acquired when I was married, my wife and I legally separated 12 years ago and part of the agreement was that she was given ownership of half the shares but they continued to be held in my name only. Due to circumstances we have now had to encash half of them to give the money to our son. We wish to finalise the division of the remaining shares now so and whats left is being divided equally between us.

I want to know are we both entitled to claim the €1270 exemption, we are taxed separately.

Sorry for being long winded and thanks in advance.

It is likely that bot of you should declare your own separate gains, and both be entitled to the annual exemption.

However, you will need to confirm this by confirming with your solicitor regarding ownership of the shares.