Glossary
Advance on Inheritance
An advance on inheritance is a lifetime disposition credited against the recipient's future share of the estate. Under Art. 626 para. 1 of the Swiss Civil Code, statutory heirs are mutually obliged to bring into account everything the testator granted them during their lifetime against their share. Marriage portions, endowments, transfers of assets and debt waivers to descendants are subject to this duty unless the testator expressly ordered otherwise.
At a glance
- The legal basis is Art. 626 of the Swiss Civil Code; the advance is credited against the share on division of the estate.
- The duty to bring into account falls away only if the testator expressly excludes it (Art. 626 para. 2 of the Swiss Civil Code).
- Dispositions credited against a share are subject to abatement under Art. 527 of the Swiss Civil Code (no. 1) where they are not subject to the duty to bring into account.
Frequently asked questions
As a rule, yes. Under Art. 626 para. 1 of the Swiss Civil Code, statutory heirs are mutually obliged to bring into account everything the testator granted them during their lifetime against their share of the estate. The advance is therefore credited against the share on division. The duty falls away only where the testator expressly excludes it.
An advance on inheritance is credited against the future share of the estate; a gift in principle is not. What matters is the testator's intention at the time of the disposition. For descendants, marriage portions, endowments, transfers of assets and debt waivers are subject to the duty to bring into account under Art. 626 para. 2 unless otherwise ordered.
Part of the topic
Life Events & Finances
Sources: Systematische Rechtssammlung (fedlex), ZGB SR 210
This entry is for general information purposes only and does not constitute investment, legal or tax advice. It is a simplified summary of the legal position and tax treatment.