Swiss Civil Code

¹ Where ad­vance­ments to an heir ex­ceed the value of his or her share of the es­tate, sub­ject to claims in abate­ment, the sur­plus is ex­empt from hotch­pot if it may be shown that the de­ceased in­ten­ded to fa­vour said heir by such ad­vance­ments.

² Ex­emp­tion from hotch­pot is pre­sumed in the case of en­dow­ments in the usu­al or­der of mag­nitude made to the is­sue on their mar­riage.