The answer to your question can be found in the ZGB (Swiss Civil Code). According to Art. 617 ZGB, the market value at the time of the division of the estate, is decisive. This value is used to ensure equal treatment among the heirs. In order to determine the market value, a valuation can be carried out by a real estate appraiser. The tax value is usually significantly lower than the market value. The heirs can also agree on a specific value. However, unanimity is required. The best approach is to make an estimate in order to avoid discussions later on. If the heirs disagree, an official valuation is carried out in accordance with Art. 618 ZGB.
In this case, it should therefore make sense to recognise the parental property at its market value.
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