Art. 476 SCC from 2024

Art. 476 3. Insurance and restricted retirement savings (1)
1 Where a life assurance claim, including a claim arising from a restricted retirement savings plan, maturing on the death of the deceased was established in favour of a third party by an inter vivos or testamentary disposition or mortis causa or was transferred by the deceased during his or her lifetime to a third party without valuable consideration, the redemption value of such insurance claim at the time of death is added to the estate.
2 The testator’s estate also includes claims of beneficiaries arising from the testator’s restricted retirement savings plan with a bank foundation.
(1) Amended by No I of the FA of 18 Dec. 2020 (Law of Succession), in force since 1 Jan. 2023 (AS 2021 312; BBl 2018 5813).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.