(1) A creditor of the estate who asserts their claim in relation to the heir later than five years after the devolution of the inheritance is on the same footing as an excluded creditor, unless the claim became known to the heir before the expiry of the five years or was notified in the judicial call procedure. If the deceased is declared to be dead or if their date of death is determined under the provisions of the Missing Persons Act (Verschollenheitsgesetz), the period does not begin before the order containing the declaration of death or the determination of the time of death becomes final and binding.
(2) The obligation imposed on the heir under section 1973 (1) sentence 2 arises in the interrelationship of obligations under rights to a compulsory portion, legacies and testamentary burdens only to the extent that the creditor would have priority in the case of estate insolvency proceedings.
(3) To the extent that a creditor is, under section 1971, not affected by the judicial call, the provisions of subsection (1) do not apply to them.