Legislator Case Law & Legislation
11 09 19 • KG LU 11 09 19 AI generated

Compulsory Share Calculation Includes Inheritance Advances

Case Number 11 09 19
Court / Authority
Jurisdiction Switzerland · Canton of Lucerne (CH-LU)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court confirmed that when calculating the compulsory shares for descendants under Art. 474 of the Civil Code, any advance payments of inheritance received by the heirs must be added back to the estate's assets, regardless of whether the advances were equal or unequal or whether they triggered a duty of equalization. The court reasoned that these advances are treated as advance partial distributions of the inheritance share and must be included in the total estate valuation that forms the basis for calculating the compulsory shares. This inclusion is distinct from the equalization duty and is necessary to determine if the testator exceeded their disposal power by making a bequest to a non-heir, as the heirs were already accounted for receiving their respective advance payments against their due shares.

Legislator headnote

AI generated

Art. 474 ZGB, Art. 474 Abs. 1 ZGB, Art. 604 ZGB, Art. 475 i.V.m; Compulsory Share Calculation Includes Inheritance Advances: 474 of the Civil Code, any advance payments of inheritance received by the heirs must be added back to the estate's assets, regardless of whether the advances were equal or unequal or whether they triggered a duty of equalization. The court reasoned that these advances are treated as advance partial distributions of the inheritance share and must be included in the total estate valuation that forms the basis for calculating the compulsory shares. This inclusion is distinct from the equalization duty and is necessary to determine if the testator exceeded their disposal power by making a bequest to a non-heir, as the heirs were already accounted for receiving their respective advance payments against their due shares.

Keywords

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advance of inheritance advance payments basis of calculation asset valuation descendant division of an estate

Cited Legislation

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Key legal questions extracted by Legislator

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Art. 474 Abs. 1 ZGB

Cited as the basis for determining the disposable portion of the estate, including advance payments made to heirs.

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Full text

Rechtsprechung Luzern

Instanz: · Obergericht Abteilung: · I. Kammer Rechtsgebiet: · Erbrecht Entscheiddatum: · 04.01.2010 Fallnummer: · 11 09 19 LGVE: · 2010 I Nr. 6 Leitsatz: · Art. 474 ZGB. Berechnung der Pflichtteile von Nachkommen bei Erbvorbezug und Ausgleichungspflicht. Rechtskraft: · Diese Entscheidung ist rechtskräftig.