Zakah on Company Shares for One Who Subscribed but Did Not Trade

Question:
The questioner asks: Is there zakah on a person who subscribed to shares in a company but did not trade in them, rather leaving them as they are?

Answer:
If his intention with the shares is to buy and sell them, selling them whenever their price rises, then these are goods subject to the ruling for goods. He pays zakah on their value at the completion of the lunar year, and if he sells them, he pays zakah on their value. However, if these investments are fixed and he only benefits from the profits and products, and his capital is not returned to him, then he pays zakah on the profit he receives from them. Yes.