Facts
[W.] and E. [W.] were married on April 7, 1967 and had three children. On January 31, 1990, E. [W.] filed for divorce against A. [W.] at the District Court of Sursee. By judgment of April 6, 1993, the District Court of Sursee granted the divorce and regulated the ancillary consequences of the divorce and the division of matrimonial property. E. [W.] appealed to the High Court of the Canton of Lucerne on April 29, 1993. Against the judgment of the High Court of the Canton of Lucerne of March 7, 1995, E. [W.] filed an appeal to the Federal Supreme Court on March 12, 1995.
Considerations
The plaintiff claimed that future real estate capital gains taxes should have been taken into account in the division of matrimonial property, as he would no longer be able to maintain the single-family home he occupied due to the financial consequences of the divorce.
The Federal Supreme Court decided that future, only approximately determinable latent liabilities such as real estate capital gains taxes are only to be taken into account in the determination of the proposal if it is certain or…