Divorce - the process is unpleasant, especially when it is accompanied by a section of the property. But if we are talking about the procedure of the business section when divorced, here the situation is even more difficult: the fact is that there is a very big risk of business collapse as a result of its partition. Many enterprises are simply impossible to divide.
Of course, if we are talking about business decorated in LLC, then a divorce section may be simpler. In this case, one of the spouses can get a share in the company or compensation for its real market value.
Since in most legal entities, the statutory documents prohibit the alienation of the share in favor of third parties that are not their co-founders, the second spouse cannot claim half or another part of the share of the spouse - the Founder of Ltd., but in this case it has the right to demand half the cost of share.
It is also worth noting that if one spouse receives monetary compensation for the share of Ltd., such compensation is considered by Russian legislation as income. Accordingly, according to PP. 1 p. 1 Art. 220 Tax Code of the Russian Federation, the tax on income of individuals (NDFL) has been paid with the entire amount received. As in the case of other property, if the share of Ltd. was acquired before marriage, or donated or transferred to the ownership of one of the spouses by inheritance, they are not subject to section.
More difficult with the business that one of the spouses was engaged, having the status of an individual entrepreneur. The status of the IP implies personalization: IP is also an individual, with an individual identification number of the taxpayer.
Lawyer Ekaterina Popova
Not so long ago, the Supreme Court of the Russian Federation made a decision regarding the section of the IP business when divorced. In the definition of the Armed Forces of the Russian Federation No. 81-kg19-2, it is emphasized that in Russian legislation there is no such concept as a "business". After all, this is not a property, but a person related to a person or a group of persons. But the number of civil law objects includes money, securities, property rights. According to Article 34 of the Family Code of the Russian Federation, everything that has been acquired by the individual entrepreneur during the marriage, including income received from business activities, is applied to the joint property of spouses. It is this property and should be separated between the spouses in the event of their divorce and the division of the property. The position of the courts, who awarded compensation to one of the spouses, in the event that the "business" of the IP remains for the second spouse, the Supreme Court of the Russian Federation was recognized as wrong. Thus, if the individual entrepreneur in the process of marriage acquired trading areas, cars, tools, other property, it can be divided between spouses, or one of the spouses may be returned the cost of half of this property. At the same time, Russian courts are inclined rather to the second option to prevent such a negative for the economy and the social sphere of the phenomenon as a section of the business and the cessation of its existence as a result of this section.
In any case, the business section is not so easy to carry out a divorce. And if there are difficulties with the section of ordinary property - machine, apartments or cottages, - then the section of the business requires much more effort, so without the help of a qualified lawyer in this case can not do. It is necessary to attract a specialist who will help build a competent behavior strategy in the broken-separated process and the division of property, and will be of interest in courts.