有限责任公司股东离婚时的股权分割问题研究

Research on the Equity Division of Shareholders in Limited Liability Company under Divorce Situation

隐名股东说、股权利益分离说在应对有限责任公司股东离婚而导致的股权分割问题之时均将股权视为可分之利益或者基于隐性身份可予以直接让渡;而司法裁判实务中虽注重股权的人身性,但直接分割方案的采纳却最终实现了与理论界策略的殊途同归。股权作为独立的民事权利,自应成为包含人身性和财产性的不可分割之整体。涉及股权于离婚之时可划分的财产利益应包含三个部分:夫妻双方在婚姻期间购买股权的价款、股权在婚后产生的收益以及未来一定年限内可产生的预期性财产收益。股权的资本性决定了其自身的增值性,而实际致使双方争议的利益焦点为第三部分的“可预期性财产收益”;作为财产性争议所依托的人身性可明确为夫妻仅一方为公司之股东。基于此,在划分可预期性财产收益之时,首先应尊重夫妻之间的意思自治,由双方协商在公司存续期间于未来一定年限内按比例分配股权所得收益;双方协商不成之时,由人民法院参考相关因素判决股权收益于未来一定年限之内的具体分配期间及比例。

When dealing with the problem of equity division caused by the divorce of shareholders of limited liability company,both the doctrine of dormant partners and the doctrine of separation of equity interests regard the equity as partible interest or can be transferred directly based on the hidden identity.Although the judicial decision focuses on the personal nature of the equity,the adoption of the direct division scheme finally achieves the same goal of the theoretical strategy.As an independent civil right,equity should become an indivisible whole including personal nature and property.The property interests that can be divided at the time of divorce include three parts:the price of the equity purchased by the spouses during the marriage,the income generated by the equity after marriage,and the expected property income that can be generated in the future period of time.The capital of the equity determines its own value-added nature,and the actual interest focus of the dispute is the third part of“the expected return”;the personality of the property dispute can be clearly defined as:only one of the couple is the shareholder of the company.Based on this,in the division of the predictable property income,the autonomy of will between husband and wife should be respected first,and the income derived from the shares should be distributed in proportion to a certain number of years in the future during the existence of the company through negotiation between the parties;If they fail to negotiate,the people’s court shall determine the specific distribution period and proportion of the equity income in the future with reference to relevant factors.