Swiss Civil Code

¹ The fol­low­ing are sub­ject to abate­ment in the fol­low­ing or­der un­til the stat­utory en­ti­tle­ment be­comes avail­able:

1.

ac­quis­i­tions in ac­cord­ance with the law on in­test­ate suc­ces­sion;

2.

be­quests;

3.

inter vivos gifts.

² The inter vivos gifts shall be abated in the fol­low­ing or­der:

1.

gifts sub­ject to ad­di­tion un­der a mar­it­al agree­ment or prop­erty agree­ment;

2.

freely re­voc­able gifts and the be­ne­fits arising from the re­stric­ted re­tire­ment sav­ings plan, in the same pro­por­tion;

3.

oth­er gifts, the most re­cent be­fore those made earli­er.