A divorce ends the matrimonial property regime, but by itself does not divide the property. From the moment the judgment becomes final, the former spouses are co-owners of everything they acquired during the marriage — as a rule in equal shares — and must decide who gets what. This can be done by an agreement, within the divorce judgment itself, or in separate court proceedings. The right to demand division is not time-barred, but delay usually makes the matter more difficult, especially when the property includes a company.
What is part of joint property and what is not
Under art. 31 of the Family and Guardianship Code, joint property includes items acquired during the matrimonial property regime by both spouses or one of them, including salaries, income from gainful activity and income from property. This matters for entrepreneurs: items bought for a sole proprietorship run by one spouse are also, as a rule, joint, even though the company is registered to that spouse only.
Outside the division remains personal property (art. 33), including:
- what each spouse had before the marriage;
- inheritances, bequests and donations, unless the testator or donor decided otherwise;
- items used exclusively for the personal needs of one spouse;
- compensation for bodily harm and non-material damages.
If the spouses had separate property established by a notarial agreement, there is no joint property (in that scope) and nothing to divide.
Three paths of division
| Method | When | Form and cost |
|---|---|---|
| Agreement of former spouses | When there is accord on the items and their value | For real estate — a notarial deed; for an enterprise — written form with notarised signatures; otherwise an ordinary contract is enough |
| Division within the divorce judgment | At one spouse's request, if it does not cause excessive delay | In practice the court does this mainly for simple, uncontested property |
| Non-contentious proceedings for division | When there is no agreement or unequal shares or outlays must be settled | Fee PLN 1,000; PLN 300 if the application contains an agreed draft of the division |
The form requirements follow from the reference in art. 46 of the Family and Guardianship Code to the provisions on division of inheritance (art. 1037 of the Civil Code), and the fees — from the Act on court costs in civil cases. With a notarial agreement, notarial fees and charges for entries in the land and mortgage register are added.
Unequal shares and settlement of outlays
By default, the shares are equal. Each spouse may, however, for important reasons, demand that the shares be set in proportion to the extent of their contribution to the creation of the property — and personal work in raising children and running the home also counts (art. 43). Courts accept such a claim exceptionally, e.g. in cases of wasting the property or persistent avoidance of work.
A separate issue is outlays (art. 45). If a renovation of a flat belonging to one spouse was financed from joint property or — conversely — money from an inheritance from parents went into the joint home, a reimbursement is due at the time of division. The court decides this in the same proceedings (art. 567 of the Code of Civil Procedure). The evidence is key: bank statements, contracts, notarial deeds.
Example: the spouses have a flat bought during the marriage for PLN 800,000 and still worth that much, with the wife having paid a PLN 200,000 own contribution from a donation from her parents. After settling this outlay, the value to be divided in half is PLN 600,000. If the husband keeps the flat, the buy-out for the wife is PLN 200,000 reimbursement of the outlay plus PLN 300,000 from half the value, i.e. PLN 500,000.
A company, company shares and debts
- Sole proprietorship — the components of the company (equipment, car, funds on the account) are divided like other items; most often they go to the spouse running the company, with a buy-out for the other. The valuation should reflect market value, not book value.
- Shares in a sp. z o.o. (limited liability company) — if bought from joint funds, their value is part of the division, even if only one spouse is a shareholder in the KRS. Transfer of shares may require the company's consent, if the articles of association so provide.
- Mortgage loan — the division between former spouses does not change the contract with the bank. Releasing one of them from the debt requires the bank's consent, which is why it is worth negotiating with the bank in parallel.
Taxes on the division and later sale
The division of joint property after a divorce is not its sale. The subsequent sale of real estate matters, however. Under art. 10(6) of the PIT Act, when real estate acquired into joint property is sold after the regime has ended, the five-year period after which the sale is not subject to PIT is counted from the end of the year in which it was acquired into joint property — not from the date of division. A flat bought in 2019 and awarded to one spouse in 2026 may therefore be sold by them without income tax.
For a company it is worth checking the effects in the books before the division — we help with this as part of accounting advisory: transferring fixed assets to the other spouse, who does not run a business, may mean their withdrawal from the company and VAT consequences.
Action plan step by step
- Inventory of joint and personal property and debts — with documents of acquisition.
- Valuation of key items (real estate, company, shares) — appraiser or agreement of the parties.
- Collecting evidence of outlays from personal property and on personal property.
- Negotiations or mediation — an agreement reduces the court fee from PLN 1,000 to PLN 300 and shortens the proceedings.
- Notarial agreement or application to the court competent for the location of the property.
- Settlement of buy-outs, changes in the land and mortgage registers, registers and company records.
How Good Balance can help
We help prepare an inventory and valuation of the property, settle outlays, prepare a draft agreement or application for division, and assess the tax effects — especially when the property includes a company or company shares. We invite you to a legal consultation; changes in a company after the division of shares are carried out as part of our company changes service.