Legislator Rechtsprechung & Gesetzgebung
11 09 19 • KG LU 11 09 19 KI-generiert

Compulsory Share Calculation Includes Inheritance Advances

Geschäftsnummer 11 09 19
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Luzern (CH-LU)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The court confirmed that when calculating the compulsory shares for descendants under Art. 474 of the Civil Code, any advance payments of inheritance received by the heirs must be added back to the estate's assets, regardless of whether the advances were equal or unequal or whether they triggered a duty of equalization. The court reasoned that these advances are treated as advance partial distributions of the inheritance share and must be included in the total estate valuation that forms the basis for calculating the compulsory shares. This inclusion is distinct from the equalization duty and is necessary to determine if the testator exceeded their disposal power by making a bequest to a non-heir, as the heirs were already accounted for receiving their respective advance payments against their due shares.

Legislator-Regeste

KI-generiert

Art. 474 ZGB, Art. 474 Abs. 1 ZGB, Art. 604 ZGB, Art. 475 i.V.m; Compulsory Share Calculation Includes Inheritance Advances: 474 of the Civil Code, any advance payments of inheritance received by the heirs must be added back to the estate's assets, regardless of whether the advances were equal or unequal or whether they triggered a duty of equalization. The court reasoned that these advances are treated as advance partial distributions of the inheritance share and must be included in the total estate valuation that forms the basis for calculating the compulsory shares. This inclusion is distinct from the equalization duty and is necessary to determine if the testator exceeded their disposal power by making a bequest to a non-heir, as the heirs were already accounted for receiving their respective advance payments against their due shares.

Schlagwörter

KI-generiert
Erbvorbezug Abschlagszahlungen Berechnungsgrundlage Bewertung von Aktiven Nachkomme Erbschaftsteilung

Zitierte Gesetzesbestimmungen

KI-generiert
KI-generiert

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 474 Abs. 1 ZGB

Cited as the basis for determining the disposable portion of the estate, including advance payments made to heirs.

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Volltext

Rechtsprechung Luzern

Instanz: · Obergericht Abteilung: · I. Kammer Rechtsgebiet: · Erbrecht Entscheiddatum: · 04.01.2010 Fallnummer: · 11 09 19 LGVE: · 2010 I Nr. 6 Leitsatz: · Art. 474 ZGB. Berechnung der Pflichtteile von Nachkommen bei Erbvorbezug und Ausgleichungspflicht. Rechtskraft: · Diese Entscheidung ist rechtskräftig.