Law & inheritance

Estate Inventory (Nachlassinventar)

Also known as: Nachlassinventar · öffentliches Inventar · public inventory · estate asset list

An estate inventory (Nachlassinventar) is a systematic list of all assets and debts left by a deceased person. It is the basis for dividing the estate, for the tax declaration, and for deciding whether to accept or disclaim the inheritance.

The different kinds of inventory

The protective inventory (Sicherungsinventar) is drawn up by the authority to record and secure the estate — for instance where heirs are minors or where it is unclear who the heirs are. The public inventory (öffentliches Inventar) is drawn up at an heir's request and serves to clarify the financial position before a decision on acceptance is taken.

Alongside these there is the tax inventory (Steuerinventar), prepared by the tax authority for inheritance tax purposes, and private inventories drawn up by executors or by the heirs themselves.

Where household contents come in

Household contents form part of the estate and must in principle be recorded. In practice, ordinary household goods are often valued as a lump sum; what gets listed individually are items of real value: jewellery, watches, art, antiques, collections, vehicles and other valuables.

The link to a clearance is obvious here: if the property is cleared before the inventory is made, the basis for recording it correctly is gone. That is why nothing should be cleared while inventory proceedings are still running.

What a clearance company can contribute

On request we produce an inventory list of the household contents we find, with photographic documentation and an assessment of market value for the relevant items. It does not replace an official inventory, but it supplies the raw material for one — and for executors and communities of heirs it is often exactly the piece that is missing.

A case from our work

In an estate in Meilen with an unclear financial position, one heir requests a public inventory. In parallel we record the household contents: 214 items, 31 of them with an estimated value above CHF 200. Total estimated value of the movable contents: CHF 26,800. That list feeds into the official inventory and later serves as the basis for dividing the estate.

Frequently asked questions about Estate Inventory (Nachlassinventar)

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