Abstract

In accordance with Art. 31 § 1 of the Family and Guardianship Code joint ownership of property is the fundamental matrimonial property regime arising by virtue of law “upon conclusion of marriage”. As a matter of principle, this joint ownership exists throughout the duration of marriage, and includes all civil property rights (especially ownership of assets and liabilities) “acquired in the course of marriage by both spouses or one of them”. Marital joint ownership of property is closely linked with a legal relationship of a personal nature and for this reason has been formulated as community property (indivisum). This community may cease to exist for various reasons, e.g. as a result of the declaration of bankruptcy against one of the spouses. In such event, joint marital property is included in the bankrupt’s estate and is administered exclusively by a receiver.

Financial liability of spouses for civil law commitments (mostly arising in contract or tort) is regulated by the provisions of Art. 41 § 1–3 of the Family and Guardianship Code, and for public law commitments – in particular the provisions of the Tax Law.