(1) If administration of the estate has been ordered or estate insolvency proceedings have been instituted, the heir is as responsible to the creditors of the estate for the previous management of the estate as if they had had to manage the estate for them as their agent from the date of acceptance of the inheritance on. The transactions relating to the inheritance carried out by the heir before the acceptance of the inheritance are governed by the provisions on voluntary agency without specific authorisation, accordingly.
(2) The claims of the creditors of the estate under subsection (1) are deemed to belong to the estate.
(3) Expenses are to be reimbursed to the heir from the estate to the extent that they could require reimbursement under the provisions on mandate or on voluntary agency without specific authorisation.