220
ORCO
CH
CH
Art. 239 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Zweite Abteilung: Die einzelnen Vertragsverhältnisse; Siebenter Titel: Die Schenkung; A. Inhalt der Schenkung
Art. 239 OR
Als Schenkung gilt jede Zuwendung unter Lebenden, womit jemand aus seinem Vermögen einen andern ohne entsprechende Gegenleistung bereichert.
Wer auf sein Recht verzichtet, bevor er es erworben hat, oder eine Erbschaft ausschlägt, hat keine Schenkung gemacht.
Die Erfüllung einer sittlichen Pflicht wird nicht als Schenkung behandelt.
Gerichtsentscheide zu dieser Bestimmung (42)
C/8498/2020 · ge (Art. 239 al. 1 CO)
Indemnity Repayment Obligation Despite Alleged Illicit Transfer and Donation Claim
This article defining a donation was cited in the analysis regarding the second ground of appeal (donation vs. deposit).
42.2024.25 · ti (Art. 239 e segg. CO)
Appeal Regarding Denial of Emergency Social Assistance to Undocumented Resident
Cited in the reasoning regarding donations, but not explicitly used in the final orders.
FI.2023.0110 · vd (art. 239 al. 1 CO)
Parent-Child Loan Reclassified as Gift Taxable Upon Agreement
Cited as the civil law definition of a donation, which forms the basis for the tax assessment.
A/2631/2021 · ge (art. 239 al. 1 CO)
Taxation of Post-Sale Payment: Gratuity vs. Donation
Cited in the context of defining a civil law donation, which the court distinguished from the facts of the case.
NP210014 · zh (Art. 239 ff. OR)
Creditor Debt Assumption Claim Overturned Due to Insufficient Evidence of Contractual Assumption
Cited in the reasoning section regarding the freedom of individuals to dispose of their assets.
2021.01.13.vv.3 · bl (Art. 239 OR)
Taxpayer Wins Gift Tax Appeal: Property Share Purchase Deemed Equitable Exchange, Not Gift
Defines the elements of a gift in civil law, including the donor's intent, the recipient's intent, and the enrichment of the recipient from the donor's assets.
C/13116/2017 · ge (art. 239 al. 1 CO)
Employee Dismissal Over Sale of Company Vehicle; Cross-Claims for Wages and Vehicle Costs
This article was cited when defining donation, as part of the analysis of the relationship between the parties regarding the car and salary.
C/9720/2016 · ge (Art. 239 al. 1 CO)
Companion's Claim Against Estate for Unpaid Wages and Lump Sum Fails Due to Lack of Proven Employment or Valid Gift
Cited in the reasoning regarding the definition of a gift, relevant to the analysis of the CHF 36,000 indemnity as a potential donation.
C/21154/2018 · ge (Art. 239 al. 1 CO)
Estate v. Appellant (Bearer Mortgage Note Restitution)
The court analyzed the requirements for a valid donation, which was the appellant's asserted title of ownership, although it ultimately found it unproven.
C/8754/2016 · ge (art. 239 ss CO)
Divorce Property Liquidation and Spousal Support Appeal
Cited as the governing law for the donation contract.
HC.2019.300 · vd (Art. 239 al. 1 CO)
Gift Validity and Restitution Claim
The core of the decision rejects the claim for unjust enrichment because the amounts transferred constituted valid donations, as defined by this article.
SR.2017.00014 · zh (Art. 239 OR)
Taxpayer Appeal Dismissed in Reassessment of Investment Fund Share Transfer.
This provision is cited in the section listing the legal norms applied by the court, indicating its use in the substance of the decision.
PP170055 · zh (Art. 239 Abs. 1 OR)
Damaged T-shirt Compensation Awarded, Valentine's Arrangement Claim Rejected
Cited in the reasoning to classify the payment as a gift.
Jug.2017.19 · vd (art. 239 al. 1 CO)
Loan Repayment Claim Against Former Partner and Parents Rejected Due to Lack of Proof of Loan Agreement
Cited in the reasoning to explain why the claim could not be founded on a donation, as the claimant did not allege or prove the relevant facts.
A/2012/2016 · ge (art. 239 CO)
Inheritance Tax on Pre-Legislative Gift Intent Confirmed by Later Arbitration
Cited extensively in the reasoning when analyzing the definition and elements of a donation contract under civil law, which impacts the tax determination.