§ 1 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).