Facts
C.A., an Italian citizen with last domicile in Switzerland, passed away in Milan in 2007, leaving three children and the widow from his second marriage, A.A. On October 19, 2007, the deceased's holographic will was published, which designated the three children as equal heirs.
A.A. has demanded that bank B. SA hand over to her the complete documentation concerning the deceased's account and any other direct or indirect relationship in which the deceased had an economic interest. The bank has opposed the civil enforcement order.
The Pretore of Lugano has partially rejected the opposition, while the Court of Appeal of the Canton of Ticino has rejected both appeals. A.A. has therefore filed a civil appeal with the Federal Tribunal, requesting that the bank's opposition be fully rejected.
Considerations
The Federal Tribunal has upheld the appeal, annulled the contested judgment and remanded the case to the cantonal authority for a new judgment.
According to the Federal Tribunal, the heirs succeed to the deceased's property rights and obligations, including the right to an accounting of contractual relationships. However, for banking relationships of institutions such as trusts or foundations in Liechtenstein, banking secrecy is in principle opposable to the beneficial owner, as…