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Art. 523518
2. Heirs with a statutory entitlement In the case of heirs with a statutory entitlement, acquisitions in accordance with the law on intestate succession and bequests shall be abated in proportion to the amounts by which they exceed each co-heir’s statutory entitlement. 518 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). |