§ 186 Tax Act (StG) - Duty to Cooperate

1. The heiresses and heirs, as well as persons entrusted with their legal representation, the administration of the estate, or the execution of the will, are obliged to

a. provide truthful information about all circumstances that may be relevant for determining the tax factors of the deceased,

b. present all books, documents, certificates, and records that may provide information about the estate,

c. open all premises and containers that were at the disposal of the deceased.

2. Heiresses and heirs, as well as their legal representatives, who lived in domestic community with the deceased or who kept or managed their assets, must also grant access to their rooms and containers.

3. If heiresses and heirs, as well as persons entrusted with their legal representation, the administration of the estate, or the execution of the will, become aware of items of the estate that are not listed in the inventory after the inventory is taken, they must report them to the inventory authority within ten days.

4. At least one capable heiress or heir and the legal representative of minor or comprehensively assisted heiresses and heirs must attend the inventory taking.

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