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Swiss Civil Code

Art. 474

V. Cal­cu­la­tion of the dis­pos­able part

1. De­duc­tion of debts

 

1 The dis­pos­able part is cal­cu­lated on the basis of the value of the de­ceased’s as­sets at the time of his or her death.

2 In cal­cu­lat­ing this value, the de­ceased’s debts, the fu­ner­al ex­penses, the costs of seal­ing and of draw­ing up the in­vent­ory and the main­ten­ance claims of mem­bers of the house­hold for one month are de­duc­ted from value of the es­tate.