Swiss Civil Codeof 10 December 1907 (Status as of 1 January 2023) 2018 401; 2020 4005; 2021 312, 565, 917; 2022 109, 551 |
Art. 523500
2. Heirs with a statutory entitlement In the case of heirs with a statutory entitlement, acquisitions in accordance with the law on intestate succession and bequests shall be abated in proportion to the amounts by which they exceed each co-heir’s statutory entitlement. 500 Amended by No I of the FA of 18 Dec. 2020 (Law of Succession), in force since 1 Jan. 2023 (AS 2021 312; BBl 2018 5813). |