In caso di liquidazione, i beni sono stimati secondo il valore venale.
1 An agricultural enterprise which one spouse continues to operate as owner or in respect of which the surviving spouse or one of the issue makes a justified claim for undivided allocation is stated at its capitalised value when calculating the proportionate added value and the claim for participation.
2 The owner of the agricultural enterprise or his or her heirs may bring a claim against the other spouse for proportionate added value or participation only in the amount they would receive if the business were stated at its market value.
3 The inheritance law provisions governing valuation and the participation of co-heirs in the profit apply mutatis mutandis.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.