If one of the spouses has established a general partnership, the division of assets includes an abstract claim for reimbursement of the outlay on joint assets on the contribution of the general partnership.

The amount of this claim is determined according to the rules in force in calculating the value of the share in the event of the partner's withdrawal from a general partnership (Article 65 of the Code of Commercial Companies and Partnerships). When calculating the value of shares in both companies, one should take into account the state of the company at the moment of termination of joint property, and the prices as at the date of adjudication (resolution of the Supreme Court of March 13, 2008, III CZP 9/08).

However, if the heir was a partner in a general partnership, his death results in the dissolution of the general partnership and the need to carry out liquidation of its assets (unless otherwise stipulated in the articles of association or otherwise decided by the partners). Only the result of the liquidation of the company will show if there will be something to be shared among the heirs.