Gift tax for resident alien couple

[dummy24]

My spouse and I are US tax residents, employed on work visas. We are not US citizens. 

Both of us contributed to our joint account, holding around 3 million dollars of stocks. 

We want to split this account into 2 equal parts, each 1.5 million by transferring shares without selling to individual accounts, one in my name and other in her name. 

Will this cause any gift or capital gains tax event?

[tagteam]

See https://www.irs.gov/instructions/i709#en_US_2023_publink16784xd0e432

Note that you can apply the applicable credit against gift tax since you are residents of the United States.

See https://www.irs.gov/instructions/i709#en_US_2023_publink1000292384

I strongly urge you to seek guidance from local legal counsel and/or a local tax professional.