Under the prevailing case law, a business share acquired during marriage using joint funds forms part of marital community property as an asset, although this remains a long-disputed issue. Only the spouse registered in the Commercial Register is a shareholder; the other does not automatically gain shareholder status. On divorce, the value of the share is settled rather than participation in the company being divided. A share acquired before marriage, by gift or inheritance is outside the marital community.
What falls within marital community property?
Marital community property includes everything capable of ownership acquired by either spouse during marriage, except inherited or gifted assets and items serving the personal needs or occupation of only one spouse (Section 143 of the Civil Code). Under prevailing Slovak Supreme Court case law, a business share in an s.r.o. may also form part of the marital community as another asset if acquired during marriage with joint funds. This has long been debated. The Constitutional Court has repeatedly observed that neither case law nor legal theory has settled on a uniform conclusion. In practice, however, such a share is treated as part of the marital community.
Who is the shareholder when the share is marital property?
An important distinction applies: although the value may be marital property, only the spouse entered as shareholder in the Commercial Register remains a shareholder. The other spouse does not automatically acquire that status, voting rights or other company rights. The marital community includes the share’s economic value, rather than participation in management.
One practical consequence is crucial: transferring the share to a third party requires the other spouse’s consent if it belongs to the marital community. Without consent, the transaction is voidable, and the affected spouse may invoke invalidity, generally within three years of the transfer.
What about a share acquired before marriage?
A business share acquired before marriage, or during marriage from separate funds, by gift or inheritance, is not marital community property. Income from it, meaning profit distributions paid during marriage, does become shared property.
How to address the risk in advance
On divorce, the company itself is not divided. Instead, the share’s value is settled, often causing disputes, particularly over valuation. The risk can be addressed: spouses may narrow the marital community by agreement in a notarial deed (Section 143a of the Civil Code), and arrangements concerning the company can also be addressed in its memorandum of association. If a dispute is underway, we help through shareholder dispute resolution and any share transfer needed for the settlement.
This answer provides general information on the law as at 17 August 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
