§ 19 Tax Act (StG) - Tax Succession

1. The rights and obligations of a deceased person are assumed by the heirs. They are jointly and severally liable for all tax claims against the estate up to the amount of their respective inheritance shares, including any advancements. The inheritance shares are to be determined without regard to the tax claims.

2. The surviving spouse is liable with their inheritance share and the amount they receive based on marital property rights from the surplus or the community property exceeding the statutory share according to Swiss law.

3. The surviving registered partners are liable with their inheritance share and the amount they have received based on a financial arrangement pursuant to Article 25, paragraph 1 of the Partnership Act of June 18, 2004.

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