If the spouses or one of the spouses establish or establish a partnership or civil law partnerships, then, in addition to the joint property of the spouses, there will be assets or property of the companies. The total joint property of the company's assets is regulated by the provisions of the Civil Code (art. 860 et seq.), and joint property of the marriage through the provisions of the Family Code and guardianship (Article 31 et seq.). The provisions of the Civil Code and the Family Code and guardianship do not contain general regulation of joint community, but both of its forms they have common features: stable character, service role towards the basic relationship, prohibition disposing of shares in joint property and its individual components (art. 863 § 1 of the Civil Code and art. 35 of the Civil Code) and the transformation of joint jointness into fractional jointness after the end of the basic joint relationship (art. 875 of the Civil Code and Art. 54 of the Civil Code).
A specific property right cannot at the same time belong to the company's assets and to personal or joint property of the partners of the spouses of the partners. Company assets subject to the regulations contained in the Civil Code (Articles 860 to 875), and joint property spouses of the regulation contained in the Family and Guardianship Code (Article 31 et seq.). estates these serve different purposes; in the case of a civil law partnership it is an economic objective and an asset joint spouses are primarily intended to protect the family
A partner in a civil law partnership receives - in exchange for making a contribution or undertaking in another way to achieve a common economic goal - company rights, which traditionally divided into corporate and obligatory. These rights are included in the personal property of the partner's spouse (Article 33 (3) of the cryo).
On the other hand, the claim for covering the contribution of one of the spouses in a civil law partnership from funds belonging to the joint property is subject to settlement pursuant to art. 45 of the PCR, used by analogy (Resolution of the Supreme Court of 15 September 2004, III CZP 46/04). In accordance with the decision of the Supreme Court of June 17, 2010, III CSK 274/09 (OSNC-ZD 2011, No. A, item 9), determining the value of the outlay from joint assets on a participant's personal assets, including the company's shareholder rights civil partnership, obtained in exchange for making contributions, should take into account the value of the fictitiously determined share that the spouse - partner of the company would be entitled to if he left the company at the moment of termination of matrimonial property, determined according to the prices at the time of ruling. Similarly, it was ruled in a decision of the Supreme Court of 22 March 2019 (reference number IV CSK 445/17).
The Supreme Court in a decision of 22 March 2019 (reference number IV CSK 445/17) confirmed that when valuing the outlay from joint assets on the personal property of one of the spouses consisting of an investment in a civil or registered partnership, the value of personal work should be deducted partner's spouse. It cannot be required that the spouse's partner worked unpaid or that he did not personally work for the company at all, but instead employed a manager in his place. If he did not deduct the value of the partner's spouse's work, he would in fact have to pay the other spouse half of the value of their work. However, this is unacceptable, because the value of personal work even focused only on increasing personal assets does not constitute an expenditure on personal assets and as such is not subject to settlement (a similar view was expressed in the decision of the Supreme Court of 24 January 2013, V CSK 79/12 , unlisted).