Swiss Civil Code

of 10 December 1907 (Status as of 1 January 2023) 2018 401; 2020 4005; 2021 312, 565, 917; 2022 109, 551


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Art. 532503

III. Or­der of abate­ment

 

1 The fol­low­ing are sub­ject to abate­ment in the fol­low­ing or­der un­til the stat­utory en­ti­tle­ment be­comes avail­able:

1.
ac­quis­i­tions in ac­cord­ance with the law on in­test­ate suc­ces­sion;
2.
be­quests;
3.
inter vivos gifts.

2 The inter vivos gifts shall be abated in the fol­low­ing or­der:

1.
gifts sub­ject to ad­di­tion un­der a mar­it­al agree­ment or prop­erty agree­ment;
2.
freely re­voc­able gifts and the be­ne­fits arising from the re­stric­ted re­tire­ment sav­ings plan, in the same pro­por­tion;
3.
oth­er gifts, the most re­cent be­fore those made earli­er.

503 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).

 

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