281.1
SCHKGLPLEF
CH
CH
Art. 157 Bundesgesetz vom 11. April 1889 über Schuldbetreibung und Konkurs (SchKG)
SchKG; Vierter Titel: Betreibung auf Pfandverwertung; E. Verwertungsverfahren; 3. Verteilung
Art. 157 SchKG
Aus dem Pfanderlös werden vorweg die Kosten für die Verwaltung, die Verwertung und die Verteilung bezahlt.
Der Reinerlös wird den Pfandgläubigern bis zur Höhe ihrer Forderungen einschliesslich des Zinses bis zum Zeitpunkt der letzten Verwertung und der Betreibungskosten ausgerichtet.
Können nicht sämtliche Pfandgläubiger befriedigt werden, so setzt der Betreibungsbeamte, unter Berücksichtigung des Artikels 219 Absätze 2 und 3 die Rangordnung der Gläubiger und deren Anteile fest.
Die Artikel 147, 148 und 150 finden entsprechende Anwendung.
Gerichtsentscheide zu dieser Bestimmung (32)
15.2022.83 · ti (art. 157 LEF)
Property Realization Enforcement: Administrative Expense Reinstatement and Insurance Indemnity Deduction Appeal
Cited several times regarding the hierarchy and deduction of administrative, realization, and distribution costs from the proceeds, justifying the modifications made to the distribution statement.
PS160173 · zh (Art. 157 Abs. 1 SchKG)
Foreclosure Auction Property Gains Tax Classification Dispute
Although cited in the reasoning to discuss the nature of property gains tax as realization costs, it is not explicitly used in the numbered final orders (except implicitly through the dismissal of the appeal).
PS160174 · zh (Art. 157 Abs. 1 SchKG)
Junior Lienholder Challenge to Foreclosure Sale Costs (Land Gains Tax)
Cited in the reasoning to discuss whether capital gains tax counts as realization costs, but not in the final orders.
15.2016.16 · ti (Art. 157 cpv. 2 LEF)
Creditor Appeal Regarding Real Estate Pledge Interest Calculation in Forced Execution
Cited in the reasoning to support the main ground for modifying the creditors' claims to include interest up to the day of the realization.
Plainte.2015.27 · vd (Art. 157 al. 1 LP)
Real Estate Foreclosure Sale Conditions and Property Gains Tax as Realization Cost
Used to determine that the tax on real estate gains resulting from the auction is considered realization costs.
Plainte.2011.43 · vd (Art. 157 al. 1 LP)
Lessee's Damage Claim vs. Privileged Management Expenses in Foreclosure Distribution
Cited to establish the priority for covering management and realization costs from the proceeds of the collateral sale.
Plainte.2011.33 · vd (Art. 157 LP)
Appeal Regarding Distribution Statement in Real Estate Foreclosure Dismissed
This provision concerning the distribution statement in real estate foreclosure was cited to confirm the admissibility of the challenge to the distribution statement.
KSK 2011 15 · gr (Art. 157 SchKG)
Creditor Appeal Regarding Realization of Retained Items and Issuance of Deficiency Certificate
Cited in the partially accepted request regarding the instruction to carry out pledge realization proceedings (Verwertung).
ZF 2008 47 · gr (Art. 157 SchKG)
Property Auction Purchaser vs. Canton over Property Gains Tax Liability
The court explicitly analyzed the application and protection afforded by this provision in relation to the distribution of sale proceeds, concluding it was not violated.
A/4711/2006 · ge (Art. 157 al. 4 LP)
Secured Creditor Rent Proceeds Release During Contested Enforcement
Cited regarding the applicability of Art. 147 LP in realization of collateral proceedings.
15.2003.97 · ti (art. 157 LEF)
Appeal Inadmissible: Challenge to Interest Calculation in Distribution Barred by Final Schedule of Charges
Cited in the formal reasoning section, relating to the appeal against the distribution statement.
15.2002.00071 · ti (Art. 157 LEF)
Appeal Regarding Treatment of Federal Direct Tax as Realization Expense in Liquidation Distribution
This article defines 'spese di realizzazione' (realization costs), which was central to the dispute regarding the deduction of federal tax.
15.2000.52 · ti (Art. 157 cpv. 1 LEF)
Tax Treatment of Capital Gains as Execution Expense in Real Estate Auction Distribution
Cited in the reasoning to establish the category of realization expenses, which is central to the dispute, although the final order rules based on the rejection of the appeal.
15.1998.220 · ti (art. 157 cpv. 1 LEF)
Appeal Regarding Exclusion of Capital Gains Taxes from Realization Expenses in Property Auction Distribution
The court ruled that the federal profit tax on the sale must be considered realization expenses according to this article and deducted before distribution.
15.1997.00071 · ti (art. 157 cpv. 1 LEF)
Challenge to Auction Conditions Regarding Real Estate Profit Tax and Payment Requirements
Although cited in the reasoning about the NB note, the core issue regarding the NB note (which the court struck out) related to the treatment of taxes as realization expenses under this article.