Swiss Civil Code

¹ As long as they have par­ent­al re­spons­ib­il­ity for the child, the par­ents have the right and the duty to ad­min­is­ter the child’s prop­erty.

² If a par­ent dies, the sur­viv­ing par­ent must file an in­vent­ory of the child's prop­erty with the child pro­tec­tion au­thor­ity.⁴³⁸

³ If the child pro­tec­tion au­thor­ity re­gards it as ap­pro­pri­ate in view of the nature and ex­tent of the child's prop­erty and the per­son­al cir­cum­stances of the par­ents, it shall or­der an in­vent­ory to be pre­pared or reg­u­lar ac­counts and re­ports to be sub­mit­ted.⁴³⁹