In a situation where the inheritance includes an enterprise, Art. 10381 of the Civil Code. Before explaining the content of the cited provision, however, it is necessary to get acquainted with the code definition of the very concept of an enterprise. In the light of Art. 551 KC, an enterprise is an organized set of intangible and tangible assets intended for running a business. Therefore, if the said enterprise belongs to the estate, the division of the estate covers this enterprise with particular regard to the need, which is to ensure the continuation of the economic activity conducted with its use, unless the heirs and the spouse of the testator who is entitled to share in the enterprise have not reached an agreement as to the continuation of this activity. .
The basic goal that should be achieved when carrying out activities of the inheritance division with the enterprise is the guarantee that the business activity will continue. The enterprise may be subject to division also in a situation where, despite everything, the heirs and the authorized spouse of the testator are not able to reach an agreement as to the continuation of economic activity. Art. 10381 of the Civil Code concerns the judicial division, which implies that it is the court that bears the burden of trying to reconcile the participants in the proceedings in order to achieve the intended purpose of the provision. It is important that in the case of non-judicial but notional division of the inheritance, the discussed directive is not binding on the heirs, but may constitute a possible indication. In most cases, the individual components of the enterprise are not divided, and the organized set of intangible and tangible assets that constitute the enterprise is usually granted in full to one of the co-owners. Nevertheless, the assessment of each division is made by the court in a specific case with a view primarily to maintaining the highest possible productivity of the enterprise. Lack of interest in the takeover of the enterprise by the heirs or the authorized spouse of the testator does not constitute an obstacle to the division of the components of this enterprise.