Inheritance Ordinance - Inheritance Authority

1. The inheritance authority at the last residence of the deceased is responsible for all orders concerning the inventory and division in accordance with Art. 70 et seq. of the Introductory Act to the Swiss Civil Code. The last residence is determined according to Art. 23 et seq. of the Swiss Civil Code.

2. It convenes for its meetings upon invitation by the president or at the request of at least two members, but at least once annually.

3. Circular resolutions are permissible.

1. The President of the Inheritance Authority prepares and conducts the meetings.

2. Additionally, he conducts the negotiations and discussions with the heirs or their representatives, though he may also be represented by a member of the authority or an employee of the Inheritance Office.

**1. The Inheritance Registrar has the following duties:**

a) Management of the Inheritance Office

b) Keeping the protocol of the Inheritance Authority and at heirs' conferences

c) Authentication pursuant to Art. 21 No. 2 of the Introductory Act to the Swiss Civil Code

**2. Furthermore, he maintains the manual, in which the transactions received by the Inheritance Authority and their resolution must be recorded chronologically, along with the following registers:**

a) Register of inventories and partitions

b) Register of advances on inheritance and gifts

c) Register of state fees in inheritance cases

d) Register of original documents (public wills, marriage, property, and inheritance contracts)

e) Register of documents deposited for opening in the escrow drawer (wills, marriage, property, and inheritance contracts)

**3. The duties of the Inheritance Registrar can be delegated, with the consent of the Inheritance Authority, to employees of the Inheritance Office. The supervisory authority must be informed of the persons who carry out authentications.**

1. As soon as the inheritance authority becomes aware of the death of the decedent, it shall promptly take the necessary measures to secure the estate.

2. This also includes the initial securing of an estate for which an external authority is responsible.

3. If movable assets of the decedent are located in another municipality, the inheritance authority responsible there should be requested to undertake the securing measures. However, the authority responsible for the estate may take the inventory itself in all municipalities of the Canton of Schaffhausen.

1. The inheritance authority typically determines the legal heirs based on family certificates from local civil status offices, extracts concerning the registered family status, and by consulting last wills and testaments as well as marital and inheritance contracts.

2. Official civil status extracts must be attached to the original records.

3. If no or insufficient official documents are available and participants in the estate cannot provide credible statements regarding the heirs, a call to heirs must be ordered in accordance with the principle of proportionality (Article 555 of the Swiss Civil Code). The publication can take place in the daily press of the decedent's domicile or that of the presumed heirs, or in the last known place of residence.

1. If the surviving spouse is involved in the community of heirs with their own minor children, or if the presumed heirs are absent and unknown, the Child and Adult Protection Authority must appoint guardianship or handle the matter itself (Art. 306, 390, 392 of the Swiss Civil Code).

1. The Inheritance Office informs the heirs or the representative of the heirs about the administration of the estate, particularly regarding the opportunity to request the preparation of an official inventory within a reasonable period of time.

1. The inventory questionnaire is regarded as a tax inventory.

2. If an official inventory is to be drawn up, the inheritance office provides the municipal tax administration with the completed inventory questionnaire, including supporting documents, at the conclusion of the inventory. The municipal tax administration supplements the information if necessary and forwards the inventory questionnaire, including the supporting documents, to the cantonal tax administration, which may also make amendments. The revised inventory questionnaire is then sent back to the inheritance office. If corrections have been made by the tax authorities, the inheritance office contacts the heirs or the estate representative, as necessary, to rectify the information. In this case, the inheritance office revises the inventory, fees, and taxes in accordance with the principle of proportionality.

3. If the simplified procedure is applied, the inheritance office submits the inventory questionnaire along with the supporting documents to the Office of Justice and Municipalities for approval. Once approval is granted, the inheritance office forwards a copy of the approved inventory questionnaire, including the supporting documents, to the municipal tax administration for use in the proceedings concerning federal, cantonal, and municipal taxes.

1. If the inventory questionnaire is not submitted within the stipulated deadline and despite a reminder, it shall be completed by the inheritance office, provided this is possible. This must be noted on the inventory questionnaire.

2. If the heirs or the representatives of the heirs refuse to sign the official inventory, this refusal shall be noted in the decision of the inheritance authority.

3. If the division agreement as per Article 86 of the Introductory Act to the Swiss Civil Code (EG ZGB) is not concluded, the inheritance authority shall decide to terminate the proceedings.

1. The sealing is conducted by the president of the estate authority and the estate recorder, or by two members of the estate authority or the estate office, respectively. The estate authority must organize itself in such a way that sealings can be conducted at any time.

2. It is carried out in the following cases

a) when the heirs are unknown

b) when the inheritance is contested

c) when there is a risk that estate items might be removed

d) upon the request of an heir

e) upon the request of a creditor

3. If the residence of the decedent is unoccupied, the entire residence can be sealed; in certain cases, sealing individual rooms is sufficient. Individual containers may only be sealed if they can be locked. Cash, savings books, securities, jewelry, and other valuable items must be taken into official custody before sealing. Moreover, the sealing conforms to local conditions.

4. A protocol must be created regarding the sealing.

1. The inheritance authority is required to store the wills and inheritance contracts deposited with it in a secure location (e.g., document drawer) and to register them.

2. Public wills and inheritance contracts must be kept in their original form at the place of notarization; only copies may be issued to entitled parties, even in the event of a change of residence.

3. If the testator of a public will requests in writing the release of the original for destruction, it must be handed over to him and the destruction must be supervised. In the case of marriage and inheritance contracts, this is only possible with the consent of all parties involved and if the necessary form for annulment is observed. If the inheritance authority is uncertain about the identity of a consenting person, the release is to be refused. The release for destruction must be noted in the notarization register, and the essential content of the document must be recorded.

4. Third parties, banks, etc., who have custody of wills, are obligated to promptly hand them over to the competent inheritance authority upon the death of the testator (Art. 556 Swiss Civil Code).

1. The official opening of last wills and inheritance contracts, as well as the notification of marriage and property contracts, are conducted for the inheritance authority by the inheritance clerk or an employee of the inheritance office.

2. Minutes must be kept regarding the opening.

1. All statutory and appointed heirs as well as the executor receive certified copies of the dispositions upon death and the marriage and property contracts at the expense of the estate, insofar as these concern them. The assignment of duties to the executor is made in accordance with Art. 517 para. 2 of the Swiss Civil Code (ZGB).

2. Legatees are notified in writing, insofar as it concerns them.

3. Last wills, inheritance contracts, as well as marriage and property contracts, are attached in the original to the official inventory, the partition contract, or the inventory questionnaire respectively.

1. If the conditions for initiating an official inventory are not met, the simplified procedure with an inventory questionnaire applies.

2. If the reason for levying an inheritance tax is solely due to bequests to be made and the value of the bequests as well as the recipients are known, the simplified procedure applies, unless the official procedure is necessary for another reason.

1. The inheritance office shall serve the inventory questionnaire to the person managing the estate. The inventory questionnaire prepared by the Department of Economic Affairs shall apply. This includes information about the individuals involved and the assets.

2. Upon the death of a spouse or a registered partner, all marital or partnership-related assets, including the assets of minor children under parental care, must be listed.

3. The inventory questionnaire contains the following information

a) the personal details of the deceased

b) the personal details of the spouse and children under parental care

c) the date of marriage

d) the marital property regime

e) the date of death

f) information on the existence of dispositions upon death and marriage/ inheritance contracts, as well as the personal details of heirs and legatees, insofar as these are known

g) the assets

1. real estate

2. securities and other capital investments

3. shares in the property of domestic and foreign partnerships such as general partnerships, limited partnerships, simple partnerships or communities

4. shares in sole proprietorships

5. cash, banknotes, gold, and other precious metals, receivables

6. other assets (vehicles, collections, jewelry, art objects)

7. life, annuity, and accident insurance policies

8. shares in undivided estates (heir communities and other asset pools)

9. advancements and gifts

10. assets of minor children

h) the liabilities

1. mortgage debts

2. business debts

3. other debts (including third-party claims, usufruct assets, claims of children and grandchildren (advancements))

4. funeral expenses

4. The inventory questionnaire must be filled out truthfully and returned to the inheritance office, along with any attachments, usually within two months of the request for submission.

5. The Department of Economic Affairs may set flat rates for ongoing accounts and funeral expenses through circular letters. These also apply to the official inventory recording.

6. The inventory questionnaire does not interrupt the disclaimer period according to the Swiss Civil Code (ZGB).

1. In the simplified procedure, the inventory questionnaire is prepared by the heirs, the executor, or the authorized representative of the heirs, unless it has already been completed by the inheritance office.

2. The inheritance office verifies the information on the inventory questionnaire with data known to it. If the submitted inventory questionnaire indicates the necessity for an official inventory, it initiates the appropriate procedure.

3. The inheritance office submits the inventory questionnaire along with all attachments to the Office for Justice and Municipalities for approval.

1. The official inventory is generally to be prepared by the probate office within two months following the death of the testator.

2. The probate office shall notify the known heirs or their legal representatives as to whether their presence is required during the preparation of the official inventory. If the heirs fail to appear despite being duly summoned, the inventory may nonetheless proceed.

3. In urgent cases, the preparation of the inventory may be scheduled earlier by oral agreement with individual heirs.

1. The inventory shall fully and conclusively represent the assets and liabilities of the estate.

2. Upon the death of a spouse and upon the death of a registered partner, the entire marital or partnership-relevant property shall be included. In the case of separation of property, only the assets of the deceased shall be included.

3. Extracts from the land register shall be requested from the competent land registry office regarding real estate ownership.

4. If the assets and liabilities cannot be determined or can only be incompletely determined, the inheritance authority shall, ex officio, carry out all necessary investigations.

1. The assets are to be recorded in the inventory as of the date of death at the tax or distribution value, or if applicable, at the income or use value. Paragraph 3 remains reserved.

2. Before closing the inventory, an agreement regarding the valuations should be sought with the heirs. If requested by an heir or deemed necessary by the inheritance office, experts are to be involved in the appraisal.

3. Real estate located in the Canton of Schaffhausen, if subject to inheritance tax, is to be appraised as of the date of death by the Office for Real Estate Appraisals in accordance with the Ordinance on the Valuation of Real Estate.

1. Registration for land register entry in the case of succession and division of an estate involving real property located in the Canton of Schaffhausen is carried out by the inheritance office or the heirs. The details are governed by the Federal Land Register Ordinance and the Land Register Ordinance of the Canton of Schaffhausen.

2. For the transfer of ownership of properties not located in the Canton of Schaffhausen, the heirs themselves are responsible.

1. The Inventory of the Estate is divided into the Preliminary Report and the Actual Inventory.

2. The Preliminary Report must include

1. The names of the inventory officers and heirs who were present during the inventory taking

2. The exact wording or a substantive summary of marriage and property agreements, wills, and inheritance contracts, with the latter two including the date of official opening

3. The date of any sealing and unsealing, stating whether the seal was intact at the time of inventory taking

3. The Inventory must include

1. Assets

a) Real property

b) Securities and other capital investments

c) Shares in the assets of domestic and foreign partnerships such as general, limited partnerships, simple partnerships, or joint properties

d) Shares in sole proprietorships

e) Cash, banknotes, gold and other precious metals, receivables

f) Other assets (vehicles, collections, jewelry, works of art)

g) Life, annuity, and accident insurance policies

h) Shares in undivided estates (heir communities and other asset masses)

i) Advances and gifts (pro memoria)

j) Assets of minor children (pro memoria)

2. Liabilities

a) Mortgage debts

b) Business debts

c) Other debts (including third-party claims, usufructuary assets, claims of children and grandchildren [legacy])

d) Funeral costs

3. Estate Allocation

1. Determination of the property rights claims of the spouses or registered partners

1. The inheritance office prepares the inheritance inventory based on the inventory recording, official investigations, and appraisal reports.

2. The inheritance inventory must be delivered in writing to all heirs. Section 24 remains reserved. Spouses without heir status must be provided with the decision regarding the marital property settlement.

3. Any subsequent objections and reservations that cannot be resolved must be noted in the inventory with notification to all heirs.

4. If official involvement in the division or allocation is not requested, the original inventory signed by the heirs will be acknowledged by the inheritance authority and registered and stored by the inheritance office. Such an inventory must also be submitted to the Office of Justice and Municipalities.

1. The period for renunciation is determined by the Civil Code.

1. If all heirs declare their acceptance of the inheritance during the inventory recording and request official involvement in the division, the delivery of the inventory may be omitted. In this case, the heirs will directly receive a draft of a division agreement in accordance with § 27.

1. If an executor is appointed, the division falls under their responsibility. Otherwise, the division is governed by the inheritance provisions of the Civil Code, the instructions of the heirs, and the testamentary dispositions.

2. In the event of disagreements, the inheritance office shall engage in mediatory negotiations with the heirs, if necessary by convening heirs' conferences.

1. The request for the auction of an inheritance item must be communicated to all heirs, along with the auction conditions and possibilities.

2. If the heirs cannot reach an agreement, the inheritance authority shall set the conditions and decide whether the auction should be held among the heirs or publicly.

3. The auction is conducted by the bankruptcy office at the location of the item.

4. If properties located in the Canton of Schaffhausen are subject to the auction, the bankruptcy office must notify the land registry/notary's office of the award for entry after fulfilling the auction conditions. The official auction replaces the public notarization.

5. Special statutory provisions remain reserved.

1. The Inheritance Partition Agreement consists of

1. The Certificate of Heirs, which must include

a) a reference to civil status documents

b) details of testamentary dispositions, insofar as they are relevant to the succession, and their opening, or an indication that no testamentary dispositions exist

c) the precise personal details of the decedent, including residence and time of death

d) the precise personal details of all statutory and appointed heirs

e) the determination that the listed persons are the only heirs of the decedent, subject to an inheritance claim for statutory heirs or an inheritance claim, nullity claim, and reduction claim for appointed heirs

2. The preliminary report in accordance with § 21, supplemented with

a) the declaration of who will make the registration for the land register entry

b) important agreements of the heirs

3. The inventory, consisting of assets and liabilities, and the determination of the net estate

4. The division of property, i.e., the distribution of matrimonial or partnership property according to the applicable marital property regime

5. The partition

a) according to the agreements of the heirs

b) in accordance with the testamentary or contractual provisions

c) in the sense of the inheritance law provisions of the Swiss Civil Code (ZGB)

6. The assessment of inheritance tax

7. The allocation of the individual inheritance items

2. If there is no official inventory in the sense of Art. 84 para. 1 EG ZGB, the partition agreement contains the information known to the authority.

1. Upon request, separate certificates of inheritance may be issued to the heirs after the expiration of the three-month disclaimer period.

2. The request for issuance of a certificate before the expiration of the disclaimer period shall only be granted if statements regarding the acceptance of the inheritance by all heirs are available.

3. For appointed heirs, Article 559 of the Swiss Civil Code applies.

1. The partition agreement becomes binding upon signature by the heirs.

2. The inheritance authority takes cognizance of the signed partition agreement.

3. If there are heirs to the estate who are under guardianship or have a legal counsel, the consent of the adult protection authority, as per Art. 416 paragraph 1 item 3 of the Civil Code, is required.

4. The partition agreement must be submitted to the Office of Justice and Municipalities.

1. If a partition agreement within the meaning of Art. 86 CC is not concluded, the inheritance authority decides to discontinue the proceedings. The heirs and the Office for Justice and Municipalities shall be notified thereof.

1. The original partition agreements are registered and stored by the inheritance office.

2. The individuals involved in the inheritance receive certified copies.

3. On the copy, the clerk of the inheritance authority certifies that the copy corresponds to the original.

1. After the examination of the partition agreement by the Office of Justice and Municipalities, the Inheritance Office provides the Tax Administration with copies of the asset allocations.

1. The supervision of the inventories and divisions lies with the Department of Economic Affairs.

1. The Office for Justice and Municipalities advises the inheritance offices.

2. It reviews

a) the official inheritance inventories

b) the inventory questionnaires

c) the officially conducted divisions of estates

3. It maintains the following registers

a) the register of death notifications (including the resolution of estate cases)

b) the register of state fees

c) the register of inheritance taxes

1. The Office for Justice and Municipalities, in cooperation with the inheritance offices, submits an annual report to the cantonal tax administration on the due state fees and inheritance taxes.

1. This Regulation replaces the Inheritance Regulation of September 6, 1977.

2. Estates from deaths occurring before the entry into force of this Regulation shall be settled in accordance with the previous law.

1. This Regulation shall enter into force on May 1, 2016.

2. It is to be published in the Official Gazette and included in the cantonal legal collection.