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Swiss Civil Code

Art. 617538

IV. Land

1. Meth­od of al­loc­a­tion

a. Im­puted value

 

Land is charged to the heirs’ por­tions at its mar­ket value as at the time of the di­vi­sion.

538Amended by Art. 92 No 1 of the FA of 4 Oct. 1991 on Rur­al Land Rights, in force since 1 Jan. 1994 (AS 19931410; BBl 1988III 953).