Swiss Civil Code

of 10 December 1907 (Status as of 1 January 2023) 2018 401; 2020 4005; 2021 312, 565, 917; 2022 109, 551

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Art. 592

F. Ac­quis­i­tion by a state au­thor­ity


Where an es­tate passes to a state au­thor­ity, a form­al call to ac­count is made ex of­fi­cio and the state au­thor­ity is li­able for the debts of the es­tate only in the amount of the as­sets it has in­her­ited from the es­tate.


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