Those assets that were acquired or used between the marriage and the divorce of the marital partnership are subject to post-marital division. But this only applies to the extent that these are considered marital use assets or marital savings.

Companies, company shares and items that belong to a company are not subject to post-marital division, nor are the income from a company.

 

In a recent decision, the Supreme Court had to decide whether corporate income distributed to a private foundation was also subject to this post-marital division in the course of divorce proceedings.

This newsletter is intended to provide you with a short but informative overview of the landmark decision of the OGH 1 Ob 14/21x on the question of possible division of foundation assets in the event of a divorce.

You can find out how the Supreme Court judged this question in our new newsletter.

Newsletter