Swiss Civil Code

¹ Where a life as­sur­ance claim, in­clud­ing a claim arising from a re­stric­ted re­tire­ment sav­ings plan, matur­ing on the death of the de­ceased was es­tab­lished in fa­vour of a third party by an inter vivos or test­a­ment­ary dis­pos­i­tion or mor­tis causa or was trans­ferred by the de­ceased dur­ing his or her life­time to a third party without valu­able con­sid­er­a­tion, the re­demp­tion value of such in­sur­ance claim at the time of death is ad­ded to the es­tate.

² The test­at­or’s es­tate also in­cludes claims of be­ne­fi­ciar­ies arising from the test­at­or’s re­stric­ted re­tire­ment sav­ings plan with a bank found­a­tion.