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Oliver Arter
Fabienne Häusermann
Anyone planning their estate or transferring assets to family members during their lifetime or intending to do so in the future can, on the one hand, make dispositions and division provisions regarding their estate by testamentary disposition, i.e. by means of a last will or an inheritance contract.
On the other hand, it is also possible to dispose of the assets legally during one’s lifetime, for example through advance against a person’s share of an inheritance or gifts.
Depending on the type of gift and the recipient, certain inter vivos gifts have consequences under inheritance law and may be subject to compensation or, subsidiarily, abatement.
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