Does the inheritance have to be accepted?
In Switzerland, too, inheritance is automatic upon the death of the testator, Article 560 of the Swiss Civil Code. Acceptance is not required. Acceptance must only be declared if the deceased was obviously insolvent (Article 566 Paragraph 2 of the Swiss Civil Code), if heirs disclaim in favour of subsequent heirs (Article 575 of the Swiss Civil Code) or if the descendants disclaim and the spouse can then accept the inheritance in their place (Article 574 of the Swiss Civil Code).
Can the inheritance be disclaimed?
An inheritance can always be disclaimed (Article 566 paragraph 1 CC). To do so, the waiver must be declared to the competent cantonal authority, Article 570 CC. The waiver must be declared in writing or orally within three months and may not be submitted under reserve, Article 567 paragraph 1 and Article 570 paragraph 2 CC.
Can liability be limited?
The heirs may apply for the establishment of a public inventory within one month. The declaration must also be made before the competent cantonal authority, Article 580 paragraph 2 CC. Once the inventory has been drawn up, the heir may disclaim the inheritance, request official liquidation, declare acceptance on the basis of the inventory or accept the inheritance unconditionally. If he declares acceptance on the basis of the inventory, his liability is limited to this inventory.