(1) Objects not subject to execution do not form part of the insolvency estate. Sections 850, 850a, 850c, 850e, 850f (1), sections 850g to 850l, 851c, 851d, 899 to 904, 905 sentence 1 and 3, and section 906 (2) to (4) of the Code of Civil Procedure apply accordingly. Disposals by debtors of credit on an account which, under the provisions of the Code of Civil Procedure concerning the effects of an account exempt from attachment, is not covered by the attachment, do not necessitate the credit being released by the insolvency administrator in order to be effective.
(2) However, the insolvency estate encompasses
1. the debtor’s business records; any legal obligation governing storage of such documents remains unaffected;
2. in the event of the debtor being self-employed, the objects referred to in section 811 (1) no. 1 (b) and the animals referred to in section 811 (1) no. 8 (b) of the Code of Civil Procedure; objects which are needed in order to continue such self-employment which exists to provide personal services are exempt therefrom.
(3) Objects forming part of the debtor’s usual household and used in the debtor’s household do not form part of the insolvency estate if their disposal would obviously yield no more than proceeds largely disproportionate to their value.
(4) The insolvency court has jurisdiction in respect of rulings as to whether an object is subject to compulsory enforcement in accordance with the provisions specified in subsection (1) sentence 2. Instead of a creditor, the insolvency administrator is entitled to make a request. Sentences 1 and 2 apply accordingly in respect of the opening proceedings.