Does it belong to both spouses?
Upon entering marriage, a so-called marital property (or joint property) is created between the spouses, unless they agree otherwise. Movable and immovable property, rights or other assets belong to both spouses. However, some property is not subject to the community of property. This is, for example, property acquired by inheritance or gift, or property which, by its nature, serves personal needs or the profession of only one of the spouses. It is questionable whether a share registered in the name of only one spouse is part of the joint property or not.
Neither case law, nor legal theory clearly answers this question. 
For example, the decision of the Supreme Court of 31 March 2006 states that a share in a limited liability company acquired by the spouses or by one of them during the marriage and from the funds belonging to the joint property is a property (value) regulated within the framework of the marital property regime. According to this decision, a share therefore belongs commercially to both spouses. 
However, according to another decision of the same court, a share is not part of the community of property. 
With regard to these different decisions, we hold the legal opinion that a business share is a property right that can be represented in money, the value of which belongs to the joint property if one of the spouses acquires the business share during the duration of the marriage from the funds belonging to the joint property (e.g. joint money).
We are of the opinion that a business share belongs to only one spouse and is not part of the joint property only if the business share was acquired exclusively from the means of the separate property of one spouse.
The value of a business share that belongs to the joint property is therefore included in the value of the joint property during a settlement of marital property, i.e. the other spouse is entitled to payment of a corresponding equivalent value. The value of the share should be determined as the ordinary market price, while the moment of the dissolution of the joint property is crucial for its evaluation.
Likewise, all income arising from the business share, during the term of the joint ownership, is to be regarded as part of the joint ownership.
If the participation of a spouse – shareholder in a company – expires during its term and the share was part of the joint property, the paid settlement share becomes part of the joint property. The same applies to the transfer of a share that is part of the joint property, if the consideration paid for the share of the spouse – former shareholder – remains part of the joint property.
1. Resolution of the Constitutional Court, file number III. US 399/2015, dated 18 August 2015
2. Decision of the Supreme Court of the Slovak Republic, file number 2Cdo 168/2005, dated 31 March 2006
3. Decision of the Supreme Court of the Slovak Republic, file number 6 Obdo 30/09 dated 26 November 2009