Art. 488 Codice civile svizzero (CC)

7H 20 243 · lu (Art. 488 Abs. 1 ZGB)

Inheritance Tax on Surviving Partner's Estate with Vorerbschaft Remainder Interest

Cited in the background regarding the obligation of the usufructuary heir to deliver the inheritance to the second heir.

SGSTA.2017.33 · so (Art. 488 ZGB)

Substitute Heir Annuity Income Taxability Dispute

Cited in the reasoning section to define the legal basis for the appointment of the usufructuary (Vorerbin).

HC.2015.596 · vd (Art. 488 CC)

Will Interpretation in Non-Contentious Succession Proceedings

This article defining 'substitution fidéicommissaire' was cited in the heading, although the main ground for reversal was the jurisdictional issue regarding its interpretation, which the court found belonged to ordinary judges, not the amicable proceedings judge.

LF110047 · zh (Art. 488 ZGB)

Will Stipulating Remainder Inheritance Validated

Implicitly applied as the basis for the concept of usufructuary heir (Nacherbeneinsetzung).

CC.2000.84 · ne (Art. 488 CC)

Fideicommissary Substitution vs. Surviving Spouse's Legal Reserve Valuation Dispute

Cited in the reasoning when discussing the legal basis and nature of the fiduciary substitution.

CC.2000.84 · ne (Art. 488 CC)

Fideicommissary Substitution vs. Surviving Spouse's Legal Reserve Valuation Dispute

The provision defining fiduciary substitution, which is the core subject of the dispute, although the final orders do not explicitly invoke it as the ground for rejection/acceptance.

CC.2000.84 · ne (Art. 488 al. 1 CC)

Fideicommissary Substitution vs. Surviving Spouse's Legal Reserve Valuation Dispute

The provision defining fiduciary substitution, which is the core subject of the dispute, although the final orders do not explicitly invoke it as the ground for rejection/acceptance.

A 07 132 · lu (Art. 488 ZGB)

Inheritance Tax Liability for Substitute Heirs Based on Relation to Original Testator

Cited in the context of defining what constitutes a substitution to determine the nature of the arrangement made by B.

ZK 2007 518 · be (Art. 488 ZGB)

Contractual Will Ambiguity Regarding Compulsory Share Allocation

This article is mentioned in the Regeste which summarizes the subject matter of the decision regarding the substitute heir appointment.

A 03 70 · lu (Art. 488 Abs. 1 ZGB)

Inheritance Tax on Remainder Interest and Domestic Partnership Tax Rate Applicability

Cited in the reasoning regarding the legal basis for appointing a predecessor heir (Vorerbe).

LB160004 · zh (Art. 488 ZGB)

Estate Partition and Inheritance Dispute Involving Subsequent Inheritance and Compulsory Share Claims

Cited in the reasoning regarding the obligation of the usufructuary heir to deliver the inheritance to the final heir (Nacherbe).

LF110047 · zh (Art. 488 ZGB)

Life Partner as Preliminary Heir, Sister/Nephews as Successive Heirs in Will Interpretation

Mentioned in the summary (point II.6) as the legal basis for the presumed fideicommissary substitution on the residue.