How is pre-marital equity that has not been fully paid in divided in a divorce?
The unpaid portion should be deducted from the assessed value, because the party acquiring the equity must continue to bear the capital contribution obligation (Article 88 of the newly revised Company Law). The cash-out should be calculated based on ‘the value corresponding to the paid-in portion,’ so as to avoid ‘receiving equity amounting to receiving debt.’
Source article: ‘The Company Founded Before Marriage: Why Is Half of the Post-Marital Appreciation Distributed in Divorce? — Rules and Judicial Approaches for Dividing Pre-Marital Equity’s Post-Marital Appreciation’
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