Ordinance on the Inventory and Valuation in Succession Proceedings (Inventarisations-Verordnung) - I. Obligation of Inventory

1. Following every death, if the deceased has left behind assets, an inventory must be taken (§ 171 EG ZGB).

2. The obligation to take an inventory also exists if the heirs declare that they will not have the division of the estate carried out by the competent official recorder (§ 219 EG ZGB).

1. Measures to secure the succession must be carried out by the local municipality at the last residence of the deceased.

2. Such measures specifically include the sealing of the estate and the taking of inventory (Art. 551 et seq. of the Swiss Civil Code and §§ 172 et seq. of the Cantonal Implementation Act for the Swiss Civil Code).

1. On the Taking of Inventory and the Ordering of Necessary Protective Measures According to the Provisions of the Law on the Introduction of the Swiss Civil Code and Within the Scope of the Following Provisions, the Mayor is Competent (§ 172 Swiss Civil Code Introduction Act).

1. The municipality may transfer the powers of the mayor to a special office with its own responsibility (§ 172 EG Civil Code).

2. The transfer of the mayor's powers to the inventory officer must be carried out by including an appropriate provision in the municipal regulations.

3. If such an appointment has been made, the inventory officer shall take all necessary measures to secure the inheritance in place of the mayor.

1. The Mayor and the Inventory Officer may not act

a) in matters concerning the wife, fiancée, registered partner, person maintaining a de facto domestic partnership with the mayor or the inventory officer, descendants, parents, and siblings;

b) in matters where they themselves or the persons mentioned under letter a are heirs or legatees.

1. The last domicile of the deceased is the place where he stayed with the intention of permanent residence prior to his death (Art. 23 CC).

2. The domicile of a child under parental responsibility is considered to be the domicile of the parents, or if the parents do not have a common domicile, the domicile of the parent with whom the child resides; in other cases, the child's place of stay is considered as domicile (Art. 25 CC).

3. Children under guardianship have their domicile at the seat of the child protection authority, and adults under comprehensive guardianship have their domicile at the seat of the adult protection authority (Art. 25, 26 CC).

1. Residence for the purpose of education or the placement of a person in an educational or care facility, a hospital, or a penal institution does not, in itself, constitute domicile (Art. 23 CC).

2. However, domicile may generally be presumed in the case of residence in retirement homes.

1. The civil status officer is obliged to immediately report every death to the municipal president, in accordance with specific instructions and on a special form (§ 14 No. 12 ZVO SO).

1. If the deceased passes away outside of their place of residence, the mayor of the location of death is obligated to immediately inform the mayor of the place of residence (§ 172 EG ZGB).

2. In this case, the mayor of the location of death is required to take the necessary measures to secure the estate at the location of death (§ 172 EG ZGB), even if no directive has been received from the mayor of the place of residence. The protocol regarding the security measures taken (sealing, inventory with appraisal, etc.) must be immediately forwarded to the mayor of the place of residence.

1. As soon as the municipal president becomes aware of the testator's death, he shall immediately take the necessary measures to secure the estate.

2. In the case of single persons, the municipal president shall take the required security measures at once.

3. He may instruct the administrations of retirement homes to report the death of residents directly to him in order to enable immediate action.

1. Dispositions upon Death (Wills and Inheritance Contracts) and also Marriage Contracts found in the estate must be immediately taken into custody by the Mayor and delivered to the District Clerk's Office for disclosure (§ 175 EG ZGB).

1. If testamentary dispositions are in the possession of a third party, such party shall be requested to deliver them to the mayor or the district clerk.

2. The mayor shall notify the district office of the existence of such dispositions in the inventory record.

3. If the dispositions are with a notary, the mayor only needs to notify the district office, which will ensure direct delivery.

1. In the event of a death, the municipal president must determine whether the estate items should be sealed.

2. The act of sealing must be recorded in the inventory report.

1. The sealing must be conducted without delay

a) if the right of inheritance itself is disputed;

b) if the heirs are unknown;

c) if an heir is absent permanently and without representation;

d) if there is a risk that estate items will be removed;

e) if requested by one of the heirs (§ 173 Introductory Act to the Civil Code).

1. The sealing shall be carried out in accordance with local conditions. If the decedent's residence is uninhabited, the entire dwelling may be sealed. If necessary, the more valuable items should be moved to a single room to be sealed.

2. If this is not necessary or not possible, the items to be sealed shall be placed in lockable containers (safe, desk, etc.) to be sealed.

3. The seals shall be applied in such a manner that the containers cannot be opened without damaging the seals.

1. Items to be sealed primarily include securities, jewelry, cash, and other valuable items that can easily be disposed of.

2. Provided there is no fear of disposal and reduction of the inheritance shares, cash can be left to the heirs.

3. The cash amount left to the heirs must be recorded separately.

1. Items that cannot be sealed or enclosed are to be recorded by the municipal president.

2. Items which are necessary for the use of the persons with whom the deceased kept house are to be left with them, but must be recorded by the municipal president (§ 174 Introductory Act to the Swiss Civil Code).

1. The items shall remain sealed by the mayor until the inventory is taken.

2. It must be recorded in the protocol whether the seal was intact at the time of the inventory taking.

1. The inventory must be taken within 30 days after the death of the decedent.

2. The heirs, insofar as possible, should be timely invited to the taking of the inventory using a special form. Their attendance is optional (§ 177 EG ZGB).

1. If the presumptive heirs are minors or persons under guardianship who have been wholly or partially deprived of the authority to manage their financial affairs independently, the mayor shall invite the holder of parental authority (father or mother) or the guardian for the minor children, and the caregiver for the person under guardianship, to draw up the inventory.

2. If the holder of parental authority, the guardian, or the caregiver is themselves involved in the inheritance, the mayor shall request the competent child and adult protection authority to appoint the necessary representation.

1. If a presumptive heir's whereabouts are unknown, the municipal president must request the competent child and adult protection authority to appoint the necessary representation.

1. Jurisdiction rests with the Child and Adult Protection Authority at the residence of the concerned person. If proceedings are pending, jurisdiction remains until their conclusion (Art. 442 para. 1 Swiss Civil Code).

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2. In cases of imminent danger, the authority at the location where the concerned person is present also holds jurisdiction (Art. 442 para. 2 Swiss Civil Code).

3. For guardianship due to absence, the authority at the location where the main portion of the assets is managed or has accrued to the concerned person is also competent (Art. 442 para. 3 Swiss Civil Code).

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1. The mayor shall record all measures taken pursuant to the provisions of the Law on the Introduction of the Swiss Civil Code and this ordinance in the special protocol (§ 181 Introductory Law to the Swiss Civil Code).

2. He shall strictly adhere to the instructions listed in the protocol on the inventory recording; he must complete the protocol fully and accurately.

1. Upon taking inventory, the Municipal President shall prepare a preliminary list of heirs (§ 178 EG ZGB).

2. The kinship relationship must be noted at the beginning of the list of heirs; the addresses of the heirs must be specified precisely.

3. To comprehensively ascertain the heirs, the Municipal President may request extracts from the family register from the competent civil registry office (register keeper); these extracts are to be appended to the list of heirs. If not all heirs are known, this must be recorded in the protocol.

1. The mayor shall record the items belonging to the estate in a special protocol and shall appraise them according to the regulations established herein.

2. The items claimed as property by the surviving spouse or by the surviving registered partner of the deceased must also be recorded.

3. If it is credibly demonstrated that certain items belong to third parties, they shall not be recorded. However, if there is a dispute about this, they shall be included by the mayor in a special section of the protocol, with an indication of the third-party claimants.

1. Items that are located at a significant distance from the decedent's last residence shall be recorded in the protocol under a special section. They shall be appraised by an authorized individual or authority at the location of the item through the intermediary of the district recorder.

2. On the other hand, the mayor of the decedent's place of residence shall list the properties and items located in neighboring municipalities under the same section. He shall also appraise the items. He may appraise the real estate provided he is aware of its size and value (§ 180 Civil Code Implementation Act).

1. The Mayor is to include the properties in the inventory based on the municipal land register. The buildings situated on the property are to be listed. The land register number, the size, the designation, as well as the valuations are to be specified.

**1. Movable Objects are to be Entered in the Inventory by Groups, Namely Under:**

a) Household Effects;

b) Business Inventory;

c) Motor Vehicles, Carriages, Boats;

d) Supplies, Goods, Raw Materials;

e) Livestock.

**2. If there is no Dispute among the Heirs, the Municipal President may Summarily Appraise Household Items of Little Value (Kitchenware, Linen, Clothes, etc.).**

**3. If the Estate Includes Items Not Listed in the Official Form, They are to be Added by the Municipal President.**

**4. The Municipal President is Permitted to Record the Deceased's Household Room by Room. In this Case, He must Attach the Inventory to the Official Form and Refer to it. This Eliminates the Need to List the Items Individually in the Pre-Printed Protocol.**

1. The mayor shall identify and record the cash, gold, and other precious metals in the protocol.

2. Generally, these items can be left to the heirs. However, if there is a risk to the preservation of these assets, they shall be secured by the mayor and delivered to the district administration office.

3. If the assets are left to the heirs, it must be specified which heir possesses them.

1. If the testator has made lifetime gifts to the heirs, whether as a dowry, endowment, or through asset transfer, debt forgiveness, and the like, this must be recorded by the mayor in the section for Advancements. The date of disbursement must be specified.

2. In contrast, interest-bearing loans from the testator to his heirs must be recorded in the Securities section.

1. Under this section, all bonds, shares, profit-sharing certificates, cooperative share certificates, savings books, loan and mortgage credits as well as bank and postal checking accounts must be listed at their nominal value.

2. If there are deposit certificates, securities lists, and the like, reference can be made to them in the protocol. In this case, a separate recording of the items shown on the special certificates is unnecessary.

3. The municipal president must submit the securities and all debt instruments, the securities lists, the deposit certificates, and, if available, the interest register along with the inventory protocol to the district office.

1. If the estate includes business assets and account balances, the mayor shall have a special inventory prepared, which should be referenced in the record. The balances are to be shown at their nominal value. All types of reserves are also to be included. Doubtful claims are to be specifically listed.

2. Documents concerning patents, manufacturing rights, and similar rights must be submitted by the mayor to the clerk of the court along with the inventory record.

1. If the testator was involved in partnerships and limited partnerships or in simple partnerships, the mayor is required to ascertain the liquidation shares of the testator in each partnership.

2. For this purpose, all assets and liabilities of a partnership must be individually listed in a special register.

3. Should difficulties arise in determining the liquidation shares, the mayor should consult the competent clerk of the court, who will provide advisory assistance. Additionally, the authorities of the Cantonal Tax Administration may be called upon.

1. If the estate includes an undistributed inheritance, the mayor must record the decedent's claim in the protocol.

2. As far as possible, the previous decedent, the degree of kinship, the last place of residence, and the date of inheritance acquisition must be specified. The assets and liabilities of the undistributed inheritance must be listed individually. If the undistributed inheritance is subject to usufruct, the usufructuary must be identified with an indication of age.

3. For more extensive records, a special register must be created. Reference to this must be made in the inventory protocol.

1. Valuable art and jewelry items, as well as collections (such as stamps, etc.), are to be specifically displayed in the room designated for this purpose in the protocol.

1. The Mayor shall specifically record in the protocol

a) Life insurance;

b) Accident and disability insurance;

c) Old-age, pension, and survivors' insurance.

1. The assets located outside the canton and abroad must be specified by the municipal president as precisely as possible. In particular, it must be indicated where these assets are located and what they consist of.

1. Usufruct Assets must be itemized either in the protocol or on a separate form. The outstanding interest is to be determined.

2. If the usufruct assets consist of securities and these are still part of the estate, the municipal president shall receive the securities and deliver them to the registry office along with the inventory protocol and the list of outstanding interests.

1. Upon the assumption of the estate, the Municipal President must simultaneously ascertain the debts and record them in the register as follows

a) Mortgage debts;

b) Business debts;

c) Other debts;

d) Funeral expenses, gravestone, etc.

2. For interest-bearing debts, the interest rate, the interest date, as well as any outstanding interest must be specified. The most recent interest receipts are to be submitted to the office of the registrar.

3. Business or book debts may be listed in a separate register. A reference must be made to this in the inventory protocol.

4. If the invoices are still pending, the Municipal President must request the heirs to submit them to the office of the registrar or bring them to the heirs' meeting.

1. The Mayor shall individually appraise all items recorded in the inventory protocol. The market value must be determined, which is the value that could be achieved under normal circumstances in the event of a sale (§ 179 Introductory Act to the Swiss Civil Code).

1. Experts may be called upon for the appraisal if an heir requests it or if the municipal president deems it necessary.

2. For agricultural properties, the Cantonal Appraisal Office (Farmer's Secretariat Solothurn) must be consulted as experts. The selection of experts for the appraisal of all other items is left to the discretion of the municipal president.

3. The municipal president may also enlist the assistance of the organs of the Cantonal Tax Administration, which may be particularly necessary for determining shares in the liquidation of partnerships.

1. The current cadastral assessment serves as the basis for the valuation of properties.

2. In the valuation of non-agricultural buildings, it must be taken into account that the 1938 construction value was used as the basis for the cadastral assessment.

1. The determination of the market value of building land shall generally be based on the local customary prices for building land.

1. In the estimation of residential houses and outbuildings, an adjustment reflecting current construction costs, whether as a surcharge or deduction, must be made to the cadastral value, provided the structural condition warrants it.

1. When it comes to appraising commercial, industrial, and large-scale commercial properties (businesses, hotels, department stores, administrative buildings, factories, etc.), the mayor should generally engage experts.

1. For the valuation of forest land that is not part of a farming estate, forestry authorities should generally be consulted.

2. Water resources are to be assessed in conjunction with the Cantonal Office for Water Management.

1. For agricultural properties, both the market value and the income value of each individual property must be determined.

1. The market value of agricultural properties is to be determined based on the average sales proceeds of comparable properties.

1. The capitalized income value of agriculturally used land located outside of the construction zone generally corresponds to the current cadastral valuation. For agricultural buildings, the capitalized income value may be lower.

1. If it concerns individual plots of land that do not belong to an agricultural enterprise, or a farmhouse with no more than 2 hectares of agriculturally used land, generally the Cantonal Appraisal Office does not need to be involved.

**1.** If it concerns an agricultural homestead and the Cantonal Assessment Office is engaged to conduct the valuation, it must determine the market and income value of each property (including forest). The income value is to be established according to the provisions of the federal assessment regulations.

**2.** In this case, the Cantonal Assessment Office must also determine the utility value of the livestock and agricultural equipment belonging to the estate.

**3.** The application must be addressed to the Cantonal Assessment Office in Solothurn. The application should include an extract from the land register for the properties to be assessed and a list of the heirs with their full addresses. The application can be submitted before the inventory hearing.

1. If the transferee intends to encumber the properties with liens to compensate the co-heirs or for other reasons, the municipality president shall recommend to the co-heirs that, as soon as possible and even before the inventory proceedings with the district clerk, they subject the properties to the Debt Relief Act and, if necessary, have them appraised.

2. The request for subjection and the request for determining the encumbrance limit must be submitted using a special form, in conjunction with the district clerk's office, to the Department of Economic Affairs.

1. In the assessment of livestock and agricultural equipment, the usufruct value according to Article 620 paragraph 3 of the Swiss Civil Code of December 10, 1907, must be determined.

2. The stocks of hay, aftermath, straw, and natural fertilizer are to be appraised only insofar as they are not required for farming.

3. For all other movable properties, the market value must be determined.

4. For items of minor value, a total appraisal may be conducted, provided the items are not individually listed in the inventory record.

5. If the appraisal presents certain difficulties, the mayor should consult experts.

1. The municipal president is generally not required to assess the value of securities, as well as gold and other precious metals.

2. The market and trade value is determined directly by the office of records.

1. Assets belonging to the community property are to be individually valued at fair market value according to the same principles as the assets that belong solely to the decedent.

2. Experts may also be consulted for the valuation of individual assets.

1. If the deceased leaves no assets and creditors, guarantors, or heirs do not request the preparation of an inventory, the Mayor must certify the absence of assets.

2. The certificate of absence of assets must be delivered to the administrative office. It does not establish a presumption of renunciation (§ 183 of the Swiss Civil Code Implementing Act).

1. If the existing assets do not exceed the death costs, including the gravestone, the preparation of an inventory may be dispensed with at the discretion of the municipal president, provided that all parties involved agree. In this case, a certificate of lack of assets must be issued.

2. If a property is part of the marital estate, an inventory must always be taken.

1. The Certificate of Insolvency must be signed by the Mayor and the heirs present at the official mediation conducted by the bailiff (§ 183 Implementing Act to the Swiss Civil Code).

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1. The expenses and disbursements incurred by the mayor due to the implemented security measures, the inventory taking, and the appraisal shall be reimbursed to him by the office of the clerk at the expense of the estate.

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1. Generally, the mayor is at liberty to attend the inheritance proceeding at the district clerk's office.

2. If his attendance is required, the district clerk's office will include an appropriate note on the invitation.

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**1. Payment of Expenses and Fees for Experts**

The payment of expenses and fees for experts shall generally be borne by the estate and is typically conducted through the office of the administrative secretary.

**2. Attachment of Invoices to the Inventory Protocol**

The municipal president is required to attach the experts’ invoices to the inventory protocol. If this is not feasible, it is the municipal president's responsibility to ensure that the invoices are submitted to the office of the administrative secretary no later than the day of the proceedings.

**3. Consultation in Cases of Minimal or No Estate Assets**

In cases of estates with minimal or no assets, experts should only be engaged after consultation with the responsible administrative secretary.

**4. Liability in Cases Where Payment from the Estate is Inadequate**

If the experts cannot be paid from the estate, the principal shall be liable. If, in such a situation, an heir requests the engagement of an expert, the municipal president may require them to provide an advance payment of costs. The municipal president shall not comply with such a request before the advance payment has been made.

1. The municipality president is responsible to the parties for the faithful fulfillment of the tasks assigned to him in §§ 172-183 of the Act on the Introduction of the Swiss Civil Code of April 4, 1954, and in this ordinance, in the same manner as state officials and employees.

2. The government council may assign the tasks due to the municipality president to the district clerk or a notary if the president performs them negligently or not at all. The costs for the work of the district clerk or the notary shall be borne by the municipality president.

3. The district offices and the other involved authorities and offices are obliged to inform the government council of any omissions identified by a municipality president (§ 184 of the Introductory Act to the Swiss Civil Code).

**1. The provisions regarding fees and daily allowances in Sections 60 and 61 must be submitted to the Cantonal Council for approval.**

1. This ordinance shall enter into force upon the approval of Sections 60 and 61 by the Cantonal Council, with its publication in the Official Gazette.