论有限责任公司夫妻股权的法律结构：基于信托的视角

有限责任公司夫妻股权具有夫妻财产和公司股权的双重团体结构，二者的“嵌套”引起解释论矛盾，合理的解决路径是将股东身份和股权利益进行分离。信托结构是理解夫妻股权关系的一个可行的样本。夫妻股权结构基本符合财产独立性和信义义务等信托的形式要求，且二者均具有区隔财产管理与家庭生活、分离财产管理意志、提高财产利用效率、降低交易成本的功能。根据与信托的类比解释，登记于夫妻一方名下的股权，登记方的单方处分为有效处分，但处分结果受信义义务的制约。在离婚财产分割中，夫妻双方可就有限责任公司股权达成信托式协议，并通过无表决权股或设立股权信托的方式处理股权。在股权继承中，在世配偶成为有限责任公司股东需经其他股东过半数同意，若其他股东不同意，需在无表决股权、股权信托、股权收购中选择其一以保障在世配偶的权利。

On the Legal Structure of Marital Joint Equity: A Perspective from Trust

The marital joint equity in a limited liability company has a dual organization-law structure of marital property system and equity system. The “nesting” of the two system causes contradictions in rule interpretation. The reasonable solution is to separate the shareholder status and the equity interests. The trust structure is a viable sample for understanding the marital joint equity relationship. The marital joint equity basically meets the formal requirements of the trust such as property independence and fiduciary obligations. Both of them have the functions of separating property management from family life, separating the will of property management, improving the efficiency of property utilization, and reducing transaction costs. According to the analogy interpretation with the trust, the equity registered in the name of one of the spouses can be disposed validly, but the result of the disposition is restricted to the fiduciary obligation. In the division of divorced property, the spouses may enter into a trust agreement on the equity in the limited liability company and dispose the equity through non-voting equity system or the establishment of an equity trust. In the case of equity succession, the consent of a majority of the other shareholders is required for the spouse to become a shareholder of the limited liability company. However, if the other shareholders do not agree, they need to choose one of the non-voting equity, equity trust, or equity acquisition to protect the rights of the spouse.