Skip to main content

Schwerpunkt

Schwerpunkt

Imputation des libéralités entre vifs : L’imputation de la libéralité réductible sur la réserve ou sur la quotité disponible

The question of imputing lifetime gifts that are not subject to the equalization requirement is controversial. The author is of the opinion that the legal system and the ratio legis suggest an imputation against the forced heirship portion and not against the available quota.

Die Erbvertragswidrigkeit von Verfügungen von Todes wegen und von Zuwendungen unter Lebenden

Anyone who is entering into or is already bound by an inheritance contract must be able to assess, based on the advice received, which dispositions of assets could be contestable as a result of being bound by the inheritance contract. In order to avoid difficulties of interpretation and conflicts, the scope and limits of the binding nature of the inheritance contract, and thus also the future…

«Das Soziale» im Erbrecht: «unattraktive Nachlässe»?

Large estates tend to attract greater attention … a new fictional publication by Bärfuss («Father’s Box – a story about inheritance») gives reason to reflect on the social aspects of inheritance (which also applies to the legislator amending the law): to those affected, also a small estate is a big deal, and liability risks are potentially even greater. However, viewed correctly, general…
Prof. em. Dr. iur. Peter Breitschmid
successio 4/2023 | p. 280

Der Willensvollstrecker de lege ferenda

The preliminary draft of the inheritance law revision and the draft of the PILA revision contain proposals for the revision of Art. 517 and 518 SCC and Art. 92 of the PILA. The article reviews and supplements the current law and these proposals in the light of the consultations, prevailing doctrine and best practice.
Prof. em. Dr. oec. Hans Rainer Künzle
successio 4/2023 | p. 289

Das Stichtagsprinzip und seine Tragweite im Ehegüterrecht und im Erbrecht

The question of the relevant point in time for the valuation of assets is of crucial importance in matrimonial and inheritance law practice: which key dates have to be observed in the division of matrimonial property, in the division of an estate or in the calculation of forced heirship claims? Who is affected by changes in value between the day of death and the day of division? Which key dates…

Die Rückerstattungspflicht der Erben gemäss Art. 16a ELG und weitere Auswirkungen der EL-Revision auf das Erbrecht

On January 1, 2021, the revision of the federal law on supplementary benefits to old-age, survivors’ and disability insurance (Supplementary Benefits Act – SBA) came into force. One of the objectives of the revision was to improve the use of own funds for old-age provision. This should be achieved, among other things, by taking wealth into account more strongly in the supplementary benefits…