Swiss Civil Code

¹ Where an heir ac­cepts the in­her­it­ance sub­ject to pub­lic in­vent­ory, the debts of the de­ceased lis­ted in the in­vent­ory and the as­sets pass to him or her.

² The ac­quis­i­tion of the in­her­it­ance with all at­tend­ant rights and ob­lig­a­tions takes ef­fect ret­ro­act­ively from the date on which the suc­ces­sion pro­cess com­menced.

³ The heir is li­able for debts lis­ted in the in­vent­ory both with the in­her­it­ance and with his or her own as­sets.