Facts
The deceased, a Swiss national domiciled in Switzerland, passed away on May 19, 2003. He had appointed the S. Foundation as the universal heir through a holographic will dated May 12, 1999. His widow T. and his daughter V. were reduced to their compulsory share. On April 22, 2002, the deceased also made specific bequests. On May 9, 2003, he appointed the lawyer Z. as the testamentary executor. The testamentary executor Z. filed a petition for inheritance and an accounting action against the Liechtenstein-based establishments F. AG, Establishment Y. in liquidation, and Establishment X., claiming the restitution of 25 works of art and all other assets and claims belonging to the estate. The court of the deceased's last domicile in Switzerland was declared competent to hear this action.Considerations
The Federal Tribunal ruled that the action brought by the testamentary executor constituted a petition for inheritance within the meaning of Art. 598 of the Swiss Civil Code. Although the plaintiff also invokes contractual claims, his action is primarily based on his status as an heir. The defendants, who are not heirs, assert specific titles (donation, purchase) to justify their possession of the estate assets. In this case, the judge must first examine the validity of these specific titles, which falls within the jurisdiction of the court of the deceased's last domicile in Switzerland under Art. 86(1) of the Swiss Private International Law Act.
Regarding the demand for an accounting, the Federal Tribunal considered that it was also of…