270.11.5 TEILVITFJC

CH-VD

Art. 45 TARIF des frais judiciaires civils (TFJC) - Certificat d'héritier [ 6 ]

Partie II, Titre V, Chapitre III

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Art. 45 TFJC · Certificat d'héritier [ 6 ]

1. Pour la délivrance d'un certificat d'héritier, il est dû un émolument de base de 100 francs, augmenté de 1/00 de l'actif net inventorié, mais 10'000 francs au maximum.

2. En l'absence d'inventaire civil ou de bénéfice d'inventaire, l'émolument est calculé sur la base de la fortune nette du défunt communiquée par l'Administration cantonale des impôts.

3. L'émolument pourra être reconsidéré en fonction d'autres éléments fournis par les héritiers.

4. Le même émolument est dû pour la délivrance d'une attestation d'exécuteur testamentaire. Au cas où les héritiers ou l'exécuteur testamentaire demandent ultérieurement la délivrance d'un certificat d'héritier, l'émolument perçu en vertu de la présente disposition sera déduit.

5. Le même émolument est dû pour la délivrance d'une déclaration d'ayant droit après la révocation d'une faillite.

← Art. 44 TFJC des frais judiciaires civils (TFJC) - Objet [ 5 ] Art. 46 TFJC →

Décisions judiciaires appliquant cette disposition (10)

HC.2022.419 · vd (Art. 45 al. 1 TFJC)

Estate Costs Appeal Regarding Inheritance Certificate Fee Calculation

This provision, concerning the calculation of the fee for issuing a certificate of inheritance, was the main ground for reforming the lower court's decision.

HC.2021.905 · vd (art. 45 al. 1 TFJC)

Heir Challenge to Inheritance Certificate Fees Based on Asset Valuation

This provision, concerning the calculation of the fee for issuing the certificate of inheritance, was the basis of the dispute and the element subject to reform in the final decision.

HC.2020.123 · vd (Art. 45 al. 1 TFJC)

Executor Fee Calculation Dispute Based on Marital Assets

This provision was the central subject of the dispute regarding the calculation of the basic fee for issuing the certificate of inheritance, which the court ordered to be reassessed based on its interpretation.

HC.2019.936 · vd (Art. 45 al. 1 TFJC)

Spousal Appeal on Inheritance Proceedings Costs Calculation

This article governs the calculation of the fee for issuing the certificate of inheritance, which the court explicitly reformed in its final order.

HC.2016.104 · vd (Art. 45 al. 1 TFJC)

Estate Fee Assessment Appeal: Calculation Error on Inheritance Certificate Fee for Married Decedent

Cited as the basis for reducing the rate used to calculate the fee for issuing the certificate of inheritance because the deceased was married.

HC.2016.104 · vd (Art. 45 al. 2 TFJC)

Estate Fee Assessment Appeal: Calculation Error on Inheritance Certificate Fee for Married Decedent

Cited as the legal basis for calculating the fee for issuing the certificate of inheritance based on the net taxable assets of the deceased when no civil inventory exists.

HC.2015.1060 · vd (art. 42 et 45 al. 1 et 2 TFJC)

Appeal Against Heir Certificate Issuance Over Contested Will Upheld

These provisions, concerning the fee schedule for succession matters and the issuance of the certificate of inheritance, were cited in the heading, but not explicitly in the operative part (orders I to IV) justifying the final decision on the merits or procedure. Therefore, based on the strict rule, they must be excluded.

HC.2015.48 · vd (Art. 45 al. 1 TFJC)

Heir Challenges Inheritance Certificate Fee Calculation

The court used this provision to confirm that the fee charged for issuing the certificate of inheritance was correctly calculated based on the net taxable assets.

262----------- · vd (Art. 45 al. 1 TFJC)

Executor Fee Calculation Dispute on Inheritance Certificate Costs

This provision was the basis for calculating the fee for issuing the certificate of inheritance, which was the subject of the dispute.

HC.2013.598 · vd (Art. 45 al. 1 TFJC)

Heirs' Appeal Regarding Succession Settlement and Heir Certificate Fees

Used to confirm the fee for the issuance of the certificate of inheritance.