Die Zuwendungen unter Lebenden werden insoweit zum Vermögen hinzugerechnet, als sie der Herabsetzungsklage unterstellt sind.
1 Where a life assurance claim, including a claim arising from a restricted retirement savings plan, maturing on the death of the deceased was established in favour of a third party by an inter vivos or testamentary disposition or mortis causa or was transferred by the deceased during his or her lifetime to a third party without valuable consideration, the redemption value of such insurance claim at the time of death is added to the estate.
2 The testator’s estate also includes claims of beneficiaries arising from the testator’s restricted retirement savings plan with a bank foundation.
488 Amended by No I of the FA of 18 Dec. 2020 (Law of Succession), in force since 1 Jan. 2023 (AS 2021 312; BBl 2018 5813).
Dies ist keine amtliche Veröffentlichung. Massgebend ist allein die Veröffentlichung durch die Bundeskanzlei.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.