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11 09 19 • KG LU 11 09 19 Généré par l'IA

Compulsory Share Calculation Includes Inheritance Advances

Numéro de cause 11 09 19
Autorité / Tribunal
Juridiction Suisse · Canton de Lucerne (CH-LU)
Date de la décision
Issue du litige Rejeté (Dismissed)
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Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Généré par l'IA

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.

Mots-clés

Généré par l'IA
avancement d'hoirie paiements d'acomptes base de calcul estimation des actifs descendant partage successoral

Dispositions légales citées

Généré par l'IA
Art. 474 ZGB
6 Leitsatz: · Art. 474 ZGB.
Art. 474 Abs. 1 ZGB
Cited as the basis for determining the disposable portion of the estate, including advance payments made to heirs.
Art. 604 ZGB
Art. 475 i.V.m
Généré par l'IA
A 12 27
Inheritance Tax Valuation: Aggregation of Shareholdings for Minority Discount Application
A 00 8
Taxation of Property Transfer Deemed Advance on Inheritance
11 08 63
Collation vs. Deferred Sale of Property Transfers Between Parent and Descendants
A 07 74
Taxpayer's Dispute Over Inclusion of Inheritance Tax in Property Acquisition Value for Capital Gains Calculation
A 04 142 2
Tax Basis of Inherited Property Following Buy-Out Payments

Questions juridiques clés extraites par Legislator

Généré par l'IA
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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Texte complet

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.