Swiss Civil Code

¹ An ag­ri­cul­tur­al en­ter­prise which one spouse con­tin­ues to op­er­ate as own­er or in re­spect of which the sur­viv­ing spouse or one of the is­sue makes a jus­ti­fied claim for un­di­vided al­loc­a­tion is stated at its cap­it­al­ised value when cal­cu­lat­ing the pro­por­tion­ate ad­ded value and the claim for par­ti­cip­a­tion.

² The own­er of the ag­ri­cul­tur­al en­ter­prise or his or her heirs may bring a claim against the oth­er spouse for pro­por­tion­ate ad­ded value or par­ti­cip­a­tion only in the amount they would re­ceive if the busi­ness were stated at its mar­ket value.

³ The in­her­it­ance law pro­vi­sions gov­ern­ing valu­ation and the par­ti­cip­a­tion of co-heirs in the profit ap­ply mu­tatis mutandis.