Peculiarities of sharing joint property of spouses of entrepreneurs in the Russian Federation

The author analyzes the peculiarities of property relations of spouses of entrepreneurs in the division of joint property. The law refers to such property of spouses as property acquired by them during the marriage. It has been established that the implementation of entrepreneurial activities by spouses does not cancel the provisions of the general procedure for dividing joint property under the law. However, debts on tax payments arising during the period of entrepreneurial activity of only one of the spouses are only his responsibility and are not subject to division.