How is the zakat on shares for a commercial and real estate company, with a contract duration of two years, to be paid if the contract stipulates that the shareholder is responsible for paying the zakat?

Zakat on shares is obligatory for their owner, and it has two situations:

1. Intention to benefit from their yield (real estate shares): Zakat is obligatory on the profit if it reaches the nisab and a hawl (full lunar year) has passed since its receipt. There is no zakat on the principal of the share itself. 2. Intention to trade with them (commercial shares): They are subject to zakat as trade goods. They are valued at the end of the hawl, and a quarter of one-tenth (2.5%) of their value is paid.

Shareholders pay zakat for each year.