Certificate of inheritance: what can be cleared or sold first?

“Selling an estate without an Erbschein” is one of the most common searches by relatives in the first weeks after a death. Switzerland does not use the German Erbschein. The term comes from German law. The Swiss document is called a certificate of inheritance (Erbbescheinigung), or Erbenschein in some cantons. Without the certificate, heirs may safeguard the estate but may not dispose of it.

In the Canton of Zurich, what this means depends on four documents and procedures that are often confused: the certificate of inheritance, sealing with a protective inventory, the tax inventory and the public inventory.

What the certificate of inheritance is and who issues it

The certificate of inheritance officially confirms who is recognised as an heir of the deceased person. It identifies the heirs to banks, the land registry, insurers, property managers and buyers. Without it, no bank will release the estate and no land registry will register new owners. The legal basis is Art. 559 of the Swiss Civil Code (ZGB). The certificate remains subject to actions challenging the validity of the testamentary disposition or asserting inheritance rights.

In the Canton of Zurich, it is issued by the single-judge division of the district court at the deceased person’s last place of residence. The heirs submit an application. Using civil status documents and any testamentary disposition, the court establishes who is entitled to inherit.

The timing is where the various deadlines converge. The court issues the certificate only once it is clear that the heirs accept the inheritance. This occurs when the three-month period for disclaiming the inheritance under Art. 567 ZGB has expired, or earlier if all heirs declare to the court that they accept the inheritance. If there is a will, it is opened first. The certificate follows no earlier than one month after notification to those concerned, provided nobody disputes the beneficiaries’ entitlement.

In straightforward cases, the certificate is therefore available three to four months after the death. It can be issued considerably earlier if all heirs provide declarations of acceptance. Rent continues to accrue in the meantime. This makes the question of what may be done beforehand particularly pressing.

What is permitted without a certificate of inheritance

From the date of death, the heirs form a community of heirs (Erbengemeinschaft), and they own the estate jointly under Art. 602 ZGB. Before receiving the certificate, they may act only to the extent required to preserve the estate. This includes:

• Secure the property. Lock it, collect the keys, set the heating to frost protection, turn off the water and empty the fridge.
• Dispose of perishables. This includes food, flowers and rubbish. It is considered a basic duty of care.
• Care for pets or arrange for them to be taken in.
• Move personal papers to a safe place: the will, which must be submitted to the notary’s office, insurance policies, bank documents, the tenancy agreement and tax records. You may neither destroy nor realise the value of these papers.
• Redirect the post. A redirection order ensures that reminders and bills arrive.
• Terminate the tenancy. Giving notice is an administrative act and is not regarded as acceptance of the inheritance. All heirs must sign jointly. Property managers will usually accept the notice with the death certificate, even without a certificate of inheritance. → Ending a tenancy after a death
• Pay for the funeral. Funeral costs are estate debts. Paying them does not count as interference in the estate.
• Prepare for clearance: arrange an inspection, obtain a quotation and agree a provisional time frame. An inspection is not a disposal of estate assets.

The test is narrow. Steps that preserve the estate are permitted. Steps that alter it are excluded.

What must wait

• Selling valuables such as watches, jewellery, furniture, vehicles and art constitutes a disposal. It requires the consent of all heirs. Before the period for disclaiming the inheritance expires, it also counts as interference in the estate. Anyone who sells, gives away or appropriates estate assets can no longer disclaim the inheritance under Art. 571 para. 2 ZGB. → Disclaiming an inheritance: deadline and consequences
• Access to accounts. Banks block the deceased person’s accounts when notified of the death. They will often release amounts for the funeral and ongoing housing costs against invoices. They release the remainder only upon presentation of the certificate of inheritance and the signatures of all heirs.
• Clearing the property. This constitutes a disposal of all its contents. It requires the consent of all heirs and presupposes that nobody still intends to disclaim the inheritance. Clearance against the wishes of a co-heir is not permitted, even if the notice period is running. If an heir blocks matters, an estate representative must be appointed. Creating a fait accompli is not permitted. → Community of heirs and clearance: who decides and who pays
• Giving away and distributing items. Even keepsakes of little value are estate assets. The boundary remains unclear while the deadline is running. If in doubt, leave the items where they are.

We accept estate clearance instructions in the Canton of Zurich only once authority to dispose of the estate has been documented by a certificate of inheritance, an executor’s certificate, instructions from the bankruptcy office or an official order. Where there are several heirs, we also require a clearance authorisation signed by all of them. An inspection and quotation are possible beforehand, so that the date is set once the certificate is available. → How an estate clearance works

Sealing and protective inventory

The inheritance authority takes measures of its own accord to safeguard the devolution of the estate under Art. 551 ZGB. In the Canton of Zurich, the notary’s office at the deceased person’s last place of residence is responsible. It may seal the property under Art. 552 ZGB and draw up a protective inventory under Art. 553 ZGB, for example if heirs are unknown or permanently absent, if an heir is under comprehensive deputyship, or if an heir requests it.

Nobody may enter a sealed property, including the heirs, until the notary’s office removes the seal. The protective inventory records what is in the property and protects the heirs in relation to one another. Nothing may be moved until it has been completed. → Sealed property: what heirs need to know now

The tax inventory

Following a death, an official inventory of the deceased person’s assets is drawn up for tax purposes under Art. 154 et seq. of the Federal Direct Federal Tax Act (DBG) and the cantonal tax legislation. In the Canton of Zurich, the notary’s office carries out this inventory. It records accounts, securities, property, vehicles, jewellery and household contents. It forms the basis for inheritance tax and for supplementary taxation if anything was left untaxed.

For the property, this means that until the inventory authority has completed the inventory or waived it, the heirs may not dispose of estate assets without its consent. The notary’s office will tell the heirs whether it will carry out an on-site inventory, send a questionnaire or waive an inventory for a small estate. Ask before fixing a clearance date. If an inventory has been ordered, clearance takes place only afterwards.

The clearance invoice is included in the inventory as an estate debt. → Clearance costs and taxes

The public inventory

Anyone who does not know whether the estate includes debts may request a public inventory (öffentliches Inventar) under Art. 580 et seq. ZGB. The request must be submitted within one month of learning of the death. The notary’s office draws up the inventory and issues a call to creditors, in which they submit their claims. The heirs then decide whether to accept or disclaim the inheritance, or request official liquidation.

During the procedure, the heirs may take only administrative steps that cannot be postponed. Sale and clearance are excluded until they have made their decision. → Public inventory in the Canton of Zurich

Inventories at a glance

What you can do while waiting

1. Order several original copies of the death certificate.
2. Submit the will to the notary’s office if there is one.
3. Ask the notary’s office whether an inventory will be drawn up and when.
4. Apply to the single-judge division for the certificate of inheritance, including declarations of acceptance from all heirs if the financial position is clear.
5. Terminate the tenancy jointly.
6. Safeguard photographs, letters and documents, and sell nothing.
7. Arrange an inspection and quotation for clearance, with the date set for after the certificate is issued.

Completing these steps in the first two weeks makes use of the waiting period. Items are sold only once the certificate is available, and clearance takes place only when no inventory remains pending.

General information, not legal advice. The Swiss Civil Code, federal and Canton of Zurich tax law, and the practice of the relevant notary’s office and district court are authoritative. If it is unclear who the heirs are, or if there is a dispute between them, it is advisable to seek inheritance law advice before anything leaves the property.