Without any publicity, the following shall be preferred in this order;
1) Burial expenses and medical expenses for the last illness of the debtor prior to the seizure of
his property;
2) Provisions made to the debtor for his subsistence in the last year prior to his death, the seizure
of his property, or the court decision ordering collective proceedings;
3) Sums owed workers and apprentices for work done or as severance allowances during the
last year prior to the debtor’s death, the seizure of his property or the court decision ordering
collective proceedings;
4) Sums owed the authors of intellectual, literacy and artistic works for the last three years prior
to the debtor’s death, the seizure of his property or court decision ordering collective
proceedings;
5) Social insurance contributions owed by the debtor to social welfare insurance institutions up
to the amount legally fixed for the provisional enforcement of court decisions;
6) Sums owed by the debtor as custom duty and taxes up to the amount legally fixed for the
provisional enforcement of court decisions.
Official translation
Spot-checked
In force from 15 December 2010
Source page 42