Adjustments to foundation law as of January 01.01.2024

Some articles of the ZGB, which also includes foundation law, were adjusted as follows as of January 01.01.2024:

Art. 84 Para. 3 Civil Code

  • It is now possible to lodge a complaint with the supervisory authority against actions and omissions by foundation bodies that violate the statutes or the law.
  • Beneficiaries, creditors, donors, donors and the board of trustees are authorized to lodge a complaint.

Art 86a ZGB

  • According to Art. 86a ZGB, founders can reserve the right to make any subsequent changes to the organization in the foundation deed or in their disposition upon death (reservation of change).

Art 86b ZGB 

  • The foundation deed, which was previously difficult to change, can be changed again if the changes are insignificant, are objectively justified and do not affect the rights of third parties.

Experts