§ 187 Tax Act (StG) - Duty to Provide Information and Certification

**1. Third Parties Holding or Managing Assets of the Deceased**

Third parties who held or managed the assets of the deceased, or against whom the deceased had monetary rights or claims, are obligated to provide the heirs with all related information in writing upon request to the inventory authority.

**2. Exceptions to Providing Information**

If there are important reasons preventing the fulfillment of this obligation to provide information, the third party may directly submit the requested information to the inventory authority.

**3. Application of Related Provisions**

Additionally, §§ 148 and 149 apply accordingly.

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