Swiss Civil Codeof 10 December 1907 (Status as of 1 January 2023) 2018 401; 2020 4005; 2021 312, 565, 917; 2022 109, 551 |
Art. 532503
III. Order of abatement 1 The following are subject to abatement in the following order until the statutory entitlement becomes available:
2 The inter vivos gifts shall be abated in the following order:
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). |