Facts
On 20 November 1952, Albert Gossweiler sold certain real estate located in Zurich-Seebach to his daughter Anna Kuhn-Gossweiler. In the sales contract, it was agreed that the buyer would grant the seller, after his death, to his three siblings or their heirs, a right to participate in the profits in the event of a partial or total sale of the purchased property. This right of participation was set at 75% of the profit in the event of a sale within 15 years, and at 50% of the profit in the event of a sale between 1 November 1967 and 1 November 1982.
After the death of Anna Kuhn-Gossweiler in 1957, the real estate was attributed in full ownership to her daughter Heidi Rechberger-Kuhn. In 1969, the City of Zurich established a zoning plan that placed these properties in a reserve zone. In 1971, Heidi Rechberger claimed an expropriation indemnity from the City of Zurich. In 1973, a contract was concluded between Heidi Rechberger and the City of Zurich, providing for the payment of an indemnity of 980,000 francs.
The heirs of Albert Gossweiler then brought an action against Heidi Rechberger, claiming payment of one-third of the profit realized on this expropriation indemnity.
Considerations
The Federal Tribunal considered that the right to participate in the profit only arose when the profit was realized, i.e. at the time when the expropriation indemnity was determined. In this case, this occurred after the death of Albert…