Sahih al-Bukhari, 1451

Narrated Anas:Abu Bakr wrote to me what Allah's Messenger (ﷺ) has made compulsory (regarding Zakat) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined Zakat and it will be considered that both of them have paid their Zakat equally

Rapporté par Anas : Abu Bakr m’a écrit ce que le Messager d’Allah (ﷺ) a rendu obligatoire (concernant la Zakat) et il y était mentionné : Si un bien appartient à deux associés à parts égales, ils doivent payer la Zakat ensemble et cela sera considéré comme si chacun avait payé sa part