1 Where a life assurance claim maturing on the death of the deceased, including a claim arising from a restricted retirement savings plan, was established in favour of a third party by a disposition inter vivos or by a testamentary disposition, or was transferred by the deceased during his or her lifetime to a third party without valuable consideration, such claim is subject to abatement at its redemption value.
2 The claims of beneficiaries arising from the restricted retirement savings plan of the testator with a bank foundation are also subject to abatement.
501 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).
1 Le bénéficiaire de bonne foi n’est tenu de restituer que la valeur de son enrichissement au jour de l’ouverture de la succession.
2 Si la partie gratifiée dans un pacte successoral a subi une réduction, elle est autorisée à répéter une part proportionnelle des contre-prestations faites au disposant.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.