Index Fichier unique

Art. 211 E. Dissolution of the property regime and liquidation / IV. Valuation / 1. Market value
Art. 213 E. Dissolution of the property regime and liquidation / IV. Valuation / 2. Capitalised value / b. Special circumstances

Art. 212 E. Dissolution of the property regime and liquidation / IV. Valuation / 2. Capitalised value / a. In general

2. Capitalised value

a. In general

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 undivaided 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.

Index Fichier unique

Art. 211 E. Schliaziun da l’urden dals bains e liquidaziun / IV. Taxaziun / 1. Valur commerziala
Art. 213 E. Schliaziun da l’urden dals bains e liquidaziun / IV. Taxaziun / 2. Valur da rendita / b. Circumstanzas spezialas

Art. 212 E. Schliaziun da l’urden dals bains e liquidaziun / IV. Taxaziun / 2. Valur da rendita / a. En general

2. Valur da rendita

a. En general

1 In manaschi agricul ch’in consort administrescha persunalmain vinavant sco proprietari u per il qual il consort survivent u in descendent pretenda motivadamain ch’el vegnia attribuì dal tuttafatg ad el, sto vegnir taxà per la valur da rendita tar la calculaziun da la part da la plivalur e da la pretensiun da participaziun.

2 Il proprietari dal manaschi agricul u ses ertavels pon far valair envers l’auter consort sco part da la plivalur u sco pretensiun da participaziun mo l’import ch’els han survegnì, cur ch’il manaschi agricul è vegnì mess a quint per la valur commerziala.

3 Las disposiziuns dal dretg d’ierta davart la valitaziun e davart la part dals cunertavels vi dal gudogn valan tenor il senn.


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