Facts
The testator E.A. passed away on March 3, 1999 and left as his legal heirs his wife F.A. and his three sons C., D. and B. The spouses A. had concluded an inheritance contract with an addendum/supplement, in which it was agreed, among other things, that C. would be set off against his compulsory portion. In 1994, the testator had transferred an undeveloped plot of land (Parcel No. e) to his son B. as an advance on his inheritance share. No valuation for the imputation was agreed upon at that time. B. subdivided the plot, developed the partial plots and sold them in 1997 and 1998. C. filed a lawsuit against his co-heirs and demanded, among other things, that B. must bring the received advance inheritances, in particular the receipt of Parcel No. e, into the equalization. The issue in dispute in the cantonal proceedings was the equalization value of this advance inheritance.Considerations
The Federal Supreme Court decided that for the equalization pursuant to Art. 630 para. 1 CC, the fair market value of the undeveloped plot of land at the time of the early sale is decisive. Since the plot was sold before the inheritance, the proceeds obtained must be used for the valuation. If the actual proceeds obtained cannot be determined, the objective estimated value of the plot at the time of sale must be used as a basis.
The Higher Court has carried out the fair market value assessment according to the recognized comparative value or statistical method, basing it on the official report of the Land Registry Office, which took into account nine comparable sales prices from land sales in a comparable…