If the spouse of a sole shareholder in a limited company dies

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The issue does not apply only to the succession of the spouse or cohabitant of the sole partner, but also to the case of divorce and dissolution of the cohabitation, whenever the sole partner's shareholding is part of the joint assets. It seems to us, essentially, that the legal details of the elements are sufficient to clarify the doubt. If not, let's see.

Property regime
First of all, the answer to the questions starts from a prejudicial fact: it is necessary to consider the property regime. If it is universal communion or if the shareholding is achieved by partial communion or final bulk sms argentina participation in the acquisitions, the shares will make up the common assets and will have to make up the pie to be shared. The fact that the spouse is not part of the company does not change the issue. If the regime is universal communion or partial communion, the assets belong to both, even if in the name of only one:

I – assets acquired during the marriage by way of onerous title, even if only in the name of one of the spouses; […]

Therefore, the shares that are in the name of one spouse also belong to the other spouse. If the latter dies, 50% of the shares (and not the share capital) must be included in the inheritance. If there is joint ownership, the assets belong to both, even if in the name of only one. The same logic will apply to divorce: it is not the status of partner that should make up the division of assets, but the equity value of the share(s) representing the share capital of the limited liability company, since it is a single-member company.