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CH-LU
CH-LU
§ 2 Verordnung über das Verfahren in Erbschaftsfällen - Inventar
Sicherungsmassnahmen
§ 2 Verordnung über das Verfahren in Erbschaftsfällen · Inventar
1. Die Teilungsbehörde erstellt nach Bekanntwerden eines Todesfalls ein Inventar über die Erbschaft. Das Inventar muss eine Aufstellung über die Vermögenswerte und die Schulden der Erblasserin oder des Erblassers enthalten. Weiter gehende Massnahmen nach Artikel 551 des Schweizerischen Zivilgesetzbuches vom 10. Dezember 1907 (ZGB) und § 185 des Steuergesetzes vom 22. November 1999 (StG) bleiben vorbehalten.
2. Das Inventar ist allen Beteiligten zu eröffnen.
3. Soweit das Inventar auch steuerlichen Zwecken gemäss den §§ 182 ff. StG dient, gelten die Bestimmungen der Verordnung über die Errichtung des Nachlassinventars für die direkte Bundessteuer vom 16. November 1994 sinngemäss.
Gerichtsentscheide zu dieser Bestimmung (25)
2C 11 31 · lu (Art. 2 Abs. 2 ZGB)
Execution for Maintenance Upheld Despite Defect in Order; Set-off Claim Rejected
The prohibition of abuse of rights (Rechtsmissbrauch) is a superior legal principle that must be observed in all legal applications.
OG 1995 2 · lu (Art. 2 Abs. 2 ZGB)
Spousal Support Modification and Hypothetical Income
Cited to support the principle that the defendant's refusal of a reasonable job offer to prevent a reduction in maintenance would not be protected by law (abuse of right).
OG 1995 5 · lu (Art. 2 Abs. 2 ZGB)
Property Purchaser's Agreement to Award Construction Work at "Average Competitive Prices"
The court analyzed whether the clause violated the duty of good faith (Treue und Glauben) under this article, concluding it did not necessarily lead to nullity.
5V 23 135 · lu (Art. 2 Abs. 2 ZGB)
Social Insurance Appeal Regarding Supplementary Benefits and Abuse of Rights in Income Assessment
The court qualified the appellant's actions—reducing salary while receiving large support payments from her mother—as an abuse of right not deserving legal protection.
7H 22 61 · lu (Art. 2 Abs. 2 ZGB)
City Tax on Association Membership Fees Exceeds Delegated Authority
This provision was mentioned in the reasoning concerning the conditions for applying the doctrine of abuse of rights (Steuerumgehung), which was considered but ultimately found not applicable to invalidate the taxation of membership fees.
3B 22 49 · lu (Art. 2 Abs. 2 ZGB)
Premature Divorce Filing and Abuse of Right in Forum Shopping
The early filing of the divorce claim in Lucerne was qualified as abusive in light of the parties' diverging interests regarding the jurisdiction.
1B 19 40 · lu (Art. 2 Abs. 1 ZGB)
Contractor's Claim for Sequence Disruption Costs Denied Due to Lack of Timely Notification and Documentation
Cited as a general source for the contractor's duty to inform the owner about the breach of the co-operation duty.
7Q 16 1 · lu (Art. 2 ZGB)
Pacta Sunt Servanda in Public Law Contracts: Rejection of Clausula Rebus Sic Stantibus for Unilateral Adjustment
The court explicitly cites this provision in the context of rejecting the applicability of the *clausula rebus sic stantibus* due to the principle of good faith.
3B 16 29 · lu (Art. 2 Abs. 2 ZGB)
Appellate Court Upholds Divorce Based on Intent to Dissolve Legal Marriage Despite Financial Motivation
This article concerning the prohibition of abuse of rights was extensively discussed regarding the parties' motives, but it was ultimately not used as the basis for the final order (the final order was based on Art. 111 ZGB granting the divorce).
3B 16 29 · lu (Art. 2 Abs. 2 ZGB)
Divorce for Insurance Benefits Upheld
Although discussed extensively, this article regarding the prohibition of the abuse of rights was ultimately not applied to reject the divorce request.
A 12 98 · lu (Art. 2 Abs. 2 ZGB)
Tax Dispute Over Property Acquisition Cost and Undisclosed Consideration
Cited in conjunction with the prohibition of abuse of rights, which influences the assessment of whether previously unconsidered benefits can be included.
1B 11 63 · lu (Art. 2 Abs. 2 ZGB)
Overtime Compensation During Immediate Termination Release
This provision was mentioned in the summary of the court's ruling (Entscheid) alongside Art. 341 Abs. 1 OR.
2C 11 31 · lu (Art. 2 Abs. 2 ZGB)
Execution Grant Confirmation Despite Payment Notice Omission and Set-Off Denial
Cited as the legal basis for the principle against abuse of rights, which the court considered in relation to the lower court's failure to examine the abuse of rights claim.
11 09 87 · lu (Art. 2 Abs. 1 ZGB)
Teacher's Unilateral Reduction of Hours Justifies Employer's Non-Renewal
Cited in the decision's operative part, relating to the principle of good faith.
21 06 118 · lu (Art. 2 Abs. 2 ZGB)
Appeal Against Bar on Custody Release Applications
The court invoked the general prohibition of abuse of rights to justify ordering a bar on examining custody release applications without a specific statutory basis.