Swiss Civil Code

The fol­low­ing are sub­ject to abate­ment in the same man­ner as dis­pos­i­tions mor­tis causa:

1.

ad­vances against a per­son’s share of an in­her­it­ance made in the form of wed­ding gifts, set­tle­ments or as­sign­ments of as­sets, to the ex­tent these are not sub­ject to hotch­pot;

2.

com­pens­a­tion pay­ments in set­tle­ment of fu­ture rights of in­her­it­ance;

3.

gifts that were freely re­voc­able by the de­ceased or made in the five years pri­or to his or her death, with the ex­cep­tion of cus­tom­ary oc­ca­sion­al gifts;

4.

as­sets ali­en­ated by the de­ceased with the ob­vi­ous in­ten­tion of cir­cum­vent­ing the lim­it­a­tions on his or her test­a­ment­ary free­dom.