夫妻一方持股的婚内分红是否属于共同财产

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配偶一方持有的股权,无论是在婚前还是在婚后获得的股权,均由配偶的共同财产取得(增加资本),而权益本身属于配偶的个人财产(见齐景芝的律师《婚后取得登记在一方名下的股权不是共同财产》,《有限公司的股权不能共有》)。但是,配偶持有的股息是否属于配偶的共同财产,法律和司法解释没有明确界定。

本文不太浅,分析如下:

1.配偶在结婚后通过共同财产投资(或增资)取得股权而获得的股息是夫妻共同财产。

婚后共同所有权(或增资)取得股权的配偶绝对不是配偶的共同财产,但权益产生的股利属于配偶的共同财产。

2.婚前一股婚姻后股权产生的股息是否为夫妻共同财产?

(一)再婚前一方取得的股权,因公司净资产增加而再婚后的增值部分,不属于夫妻共同财产。

第二款的规定要求财产登记方赔偿婚后夫妻双方支付的金额以及离婚时财产的相应增值部分。股权增值是通过股东行使股息收入权和股东剩余财产分配权来实现的。江苏省高级人民法院(2014)苏政三民申字第00934号。

2.婚前取得的股权属于婚前配偶的财产,但婚姻关系存续期间的股权收入属于夫妻共同财产。

裁判的目的:婚前取得的权益属于婚前配偶的财产,但婚姻关系存续期间的权益收入属于夫妻共同财产。在离婚的情况下,如果配偶要求分割收益,则必须首先证明在婚姻期间确实存在股权收益,然后要求分割部分股权收入。

Wu Kaiming and Chongqing Chenlong Tourism Development Co. Ltd. Chongqing Yanda Industrial Co. Ltd. and Xu Xiangyu apply for retrial civil disputes after divorce [Supreme People's Court (2015) Min Shen Zi No. 79]

After Qi Jingzhi’s lawyer searched the industrial and commercial files of Chongqing Chenlong Tourism Development Co. Ltd. it was found that Wu Kaiming did not hold an executive position in the company, that is, Wu Kaiming was only a shareholder of the company and did not operate the company as a company executive. Under the above circumstances The Supreme Court still believes that the equity proceeds during the existence of the marriage relationship belong to the joint property of the husband and wife.

3. Does the spouse’s external transfer of equity income belong to the joint property of the husband and wife?

1. The equity acquired before marriage belongs to the pre-marital property of the spouse. After the marriage, the shareholding party will still transfer the proceeds from the equity to the matrimonial property of the spouse.

2. A spouse who acquires equity by co-ownership (or capital increase) after marriage is owned by the individual, but the shareholding of the shareholding party after marriage is still the joint property of the spouse.

In summary, the marital dividends held by one spouse belong to the common property.

【Author's introduction】

Qi Jingzhi, a senior partner of Shaanxi Mingle Law Firm, a professional lawyer in financial, contract and corporate disputes.

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