Lebzeitige Zuwendungen an den bevorzugten Nachkommen : Im Spannungsfeld des Pflichtteils- und Ausgleichungsrechts und der Herabsetzungsproblematik
Creators: name: Kappeler, Urs
name: Hofmann, Roland
Publisher: name: ZHAW Zürcher Hochschule für Angewandte Wissenschaften
Year: 2010
Subjects: Erbschaftsberatung
Willensvollstreckung
Lebzeitige Zuwendung
Execution
Inheritance Advisory
Lifetime Gifts To Descendants
346: Privatrecht (CH)

description: Banks nowadays offer an extensive range of services, including those in the area of inheritance advisory (cross selling). In the banks daily practice as executor, the question often arises to what extent lifetime gifts to descendants must be considered in the future division of an estate. Of particular interest is whether the other disadvantaged descendants have to accept these lifetime gifts in view of their claim to a compulsory portion of the estate and the right to collation to ensure that the estate is divided equally, as well as the problems associated with the abatement of legacies.

These lifetime gifts fall under Swiss private law. The relevant provisions can be found in the section on inheritance law of the Swiss Civil Code, the most important of which are Art. 457,470, 471, 474, 475, 477 to 480, 522 et seq. and 626 et seq. of the SCC. If lifetime gifts were made to a descendant, the executor is always first confronted by the question whether this advancement should be included in the estate before it is divided. If there is no need to adjust for the lifetime gifts, the question must be answered whether they are relevant to the compulsory portions of the estate and should therefore be included in the calculation of the estates value. These questions bear a heavy influence on the proposal for the division of the estate that the executor must draw up. If the division cannot be achieved amicably, the heirs must file an action for partition.

The discussion of this topic is based on a case where a mother with two daughters leaves only a compulsory portion of her estate to one of the daughters, which benefits her sister. The mother also makes various lifetime gifts to the daughters, which could lead to additional discrimination.

This Masters thesis provides an overview of the many facets and wide implications of lifetime gifts to descendants. A generic section on the theory is followed by an analysis of the main aspects of lifetime gifts to descendants. The thesis ultimately draws its conclusions based on the available facts.

For the bank in its capacity as executor, it is important to be familiar with the legal foundation, the process and the above-mentioned problems in order to offer sound advice to its clients. By providing good advice, clients are given a certain measure of security in handling lifetime gifts to their descendants. The Masters thesis is intended as a tool that inheritance advisors can use in their work in order to surmount the issues that arise.
description: Banken bieten heute vielfältige Dienstleistungen auch im Bereich der Erbschaftsberatung an (Cross Selling). In der täglichen Bankpraxis als Willensvollstrecker stellt sich oft die Frage, inwiefern lebzeitige Zuwendungen an Nachkommen in der späteren Erbteilung zu berücksichtigen sind. Insbesondere stellt sich die Frage, ob die anderen benachteiligten Nachkommen diese lebzeitigen Zuwendungen im Blickwinkel des Pflichtteils- und Ausgleichungsrechts sowie der Herabsetzungsproblematik akzeptieren müssen.

Diese Zuwendungen sind Teil des Schweizerischen Privatrechts. Die einschlägigen Bestimmungen sind im Erbrecht des Zivilgesetzbuches (ZGB) geregelt. Massgebend sind insbesondere die Art. 457, 470, 471, 474, 475, 477 bis 480, 522 ff. sowie 626 ff. ZGB. Bei lebzeitigen Zuwendungen an einen Nachkommen stellt sich für den Willensvollstrecker zuerst immer die Frage, ob diese in der späteren Erbteilung auszugleichen sind. Falls die lebzeitigen Zuwendungen nicht auszugleichen sind, stellt sich die Frage, ob sie pflichtteilsrelevant sind und in der Berechnungsmasse mitberücksichtigt werden müssen. Diese Fragen haben einen grossen Einfluss auf den vom Willensvollstrecker vorzubereitenden Teilungsvorschlag. Falls die Teilung nicht einvernehmlich zu Stande kommt, müssen die Erben eine entsprechende Teilungsklage einzureichen.

Als Ausgangslage dient folgender Sachverhalt: Eine Mutter mit zwei Töchtern setzt die eine Tochter zu Gunsten der anderen auf den Pflichtteil. Die Mutter tätigt diverse lebzeitige Zuwendungen an die Töchter, die unter Umständen zu zusätzlichen Benachteiligungen führen könnten.

Diese Master-Thesis soll einen Überblick über die vielen Facetten und die umfangreiche Tragweite von lebzeitigen Zuwendungen an Nachkommen geben. Nach einem generischen Theorieteil werden die Hauptaspekte von lebzeitigen Zuwendungen an Nachkommen aufgezeigt. Abschliessend wird ein Fazit aus der vorliegenden Ausgangslage (Sachverhalt) gezogen.

Für die Bank als Willensvollstreckerin ist wichtig, dass sie die Rechtsgrundlagen, den Ablauf und die erwähnte Problematik kennt und die Kunden entsprechend fundiert aufklären kann. Dadurch wird dem Kunden eine gewisse Sicherheit im Umgang mit den lebzeitigen Zuwendungen an die Nachkommen vermittelt. Die Master-Thesis soll dem Erbschaftsberater ein Arbeitswerkzeug in die Hand geben, um die vorliegende Problematik bestmöglich zu bewältigen.
description: Banks nowadays offer an extensive range of services, including those in the area of inheritance advisory (cross selling). In the banks daily practice as executor, the question often arises to what extent lifetime gifts to descendants must be considered in the future division of an estate. Of particular interest is whether the other disadvantaged descendants have to accept these lifetime gifts in view of their claim to a compulsory portion of the estate and the right to collation to ensure that the estate is divided equally, as well as the problems associated with the abatement of legacies.

These lifetime gifts fall under Swiss private law. The relevant provisions can be found in the section on inheritance law of the Swiss Civil Code, the most important of which are Art. 457,470, 471, 474, 475, 477 to 480, 522 et seq. and 626 et seq. of the SCC. If lifetime gifts were made to a descendant, the executor is always first confronted by the question whether this advancement should be included in the estate before it is divided. If there is no need to adjust for the lifetime gifts, the question must be answered whether they are relevant to the compulsory portions of the estate and should therefore be included in the calculation of the estates value. These questions bear a heavy influence on the proposal for the division of the estate that the executor must draw up. If the division cannot be achieved amicably, the heirs must file an action for partition.

The discussion of this topic is based on a case where a mother with two daughters leaves only a compulsory portion of her estate to one of the daughters, which benefits her sister. The mother also makes various lifetime gifts to the daughters, which could lead to additional discrimination.

This Masters thesis provides an overview of the many facets and wide implications of lifetime gifts to descendants. A generic section on the theory is followed by an analysis of the main aspects of lifetime gifts to descendants. The thesis ultimately draws its conclusions based on the available facts.

For the bank in its capacity as executor, it is important to be familiar with the legal foundation, the process and the above-mentioned problems in order to offer sound advice to its clients. By providing good advice, clients are given a certain measure of security in handling lifetime gifts to their descendants. The Masters thesis is intended as a tool that inheritance advisors can use in their work in order to surmount the issues that arise.