Only the monetary value of the shares subscribed or acquired during the marriage by a spouse married under the regime of community of property is included in the community estate
Recalling the traditional distinction between rights associated with the capacity as shareholder (e.g. voting rights) on the one hand and monetary rights attached to shares (e.g. dividends) on the other hand, the Cour de cassation (French Supreme Court) recently ruled that only the monetary value of the shares of a société à responsabilité limitée (French […]