Les libéralités entre vifs s’ajoutent aux biens existants, dans la mesure où elles sont sujettes à réduction.
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).
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.