Swiss Civil Code

¹ The pub­lic in­vent­ory is drawn up by the com­pet­ent au­thor­ity in ac­cord­ance with the pro­vi­sions of can­ton­al law and con­sists of a list of all the as­sets and debts of the es­tate, to­geth­er with an ap­prais­al of the value of each item in the in­vent­ory.

² Any per­son able to provide in­form­a­tion on the fin­an­cial cir­cum­stances of the de­ceased is per­son­ally ob­liged to give the au­thor­ity all the in­form­a­tion it re­quires.

³ In par­tic­u­lar, the heirs must in­form the au­thor­ity of any debts of the de­ceased that are known to them.