Approval of an amendment to the statutes of a foundation

Amendments to the statutes are permissible in compliance with the real and presumed will of the founder:

The founder should determine the conditions and procedure for amendments to the statutes at the time of establishment of the foundation. Thus, the fate of the foundation can be determined in the long term and the founder's will is guaranteed even after death. The founder may grant a particular body the right to amend its statutes. The latter must then amend the articles of association taking into account the real or presumed will of the founder. Amendments to the statutes by foundation bodies require the approval of the foundation authority.

To the Regional Council in whose district the Foundation has its registered office (Foundation Authority)

• amended statutes of the Foundation
• Decisions of the institutions

Amendments to the statutes by foundation bodies can be approved under the following conditions:

• The amendment is consistent with the declared or presumed will of the founder. The intention of the founder laid down in the statutes may only be modified in a contemporary way, but not changed in its tendency.

Changes to the purpose of the foundation as well as the dissolution and merger of foundations are in principle possible and permissible under foundation law. However, the founder should determine the conditions under which these measures should be permissible in the statutes. If the articles of association do not contain any such provisions, it must be assumed that the founder intended to take the requirements of § 87 of the Civil Code and § 9 of the Foundation Act as a rule. Accordingly, the aforementioned measures are only permissible if the fulfilment of the foundation's purpose has become impossible or if the foundation endangers the common good or if the measure is appropriate due to a significant change in circumstances.

Resolutions on amendments to the statutes require the approval of the foundation supervisory authority. Therefore, you must submit the amended statutes in writing to the foundation authority.

In the case of resolutions on amendments to the articles of association that concern tax aspects, you must also obtain the prior consent of the tax office.

No fees are charged for the approval of amendments to the statutes and, if applicable, the changes to the foundation register in cases where none are charged for the recognition of the foundation.