Marital property’ division: issues of theory, legislation and law enforcement

The article is devoted to such aspects of marital property’ division as the division of business assets and liabilities. Attention is drawn to the fact that since the introduction of the Family Code of the Russian Federation, the structure of the economic basis of an average Russian family has changed significantly. It is concluded that when dividing, a large block of shares should be recognized as an indivisible thing and transferred to the spouse who was doing the business of the company. It is emphasized that doing business as an individual entrepreneur by one of the spouses is rather risky. The impossibility of sectioning an account on a social network is indicated, as well as the difficulties with the division of cryptocurrency. Attention is drawn to the absence in the legislation of the presumption of the community of spouses’ debts. It’s criticized that the financial manager, in accordance with the rules of the special law “On Insolvency (Bankruptcy)”, includes in the bankruptcy estate all the common property of both spouses (former spouses), sells this property, and only after satisfying the requirements of creditors within the share of the debtor spouse, if any funds remain, these funds are issued to the debtor's spouse. The recognition of tax liabilities as common obligations of spouses is debated.