Commentaries: Art. 86a

The competent federal or cantonal authority shall amend the objects of the foundation or its organisational form at the founder’s request or in accordance with his or her disposition mortis causa, provided that the charter reserves the right to amend the objects or the organisational form and that at least ten years have elapsed since the foundation was established or since the last amendment to the objects or the organisational form was requested by the founder. The limitation periods run independently of each other.¹
Where the foundation pursues public or charitable objects within the meaning of Article 56 letter g of the Federal Act of 14 December 1990 on Direct Federal Taxation^²^, such new objects must likewise be public or charitable.
The right to amend a foundation’s objects or organisational form is neither transferable nor heritable.³If the founder is a legal entity, the right extinguishes at the latest 20 years after the establishment of the foundation.
Joint founders may only jointly request an amendment of the foundation’s objects or organisational form.⁴
The probate authority shall inform the competent authority of any disposition mortis causa concerning the amendment of the foundation’s objects or organisational form.⁵

Amended by No I of the FA of 17 Dec. 2021 (Strengthening Switzerland as a Foundation Location), in force since 1 Jan. 2024 (AS 2022 452;BBl 2021 485,1169). ↩
SR 642.11 ↩
Amended by No I of the FA of 17 Dec. 2021 (Strengthening Switzerland as a Foundation Location), in force since 1 Jan. 2024 (AS 2022 452;BBl 2021 485,1169). ↩
Amended by No I of the FA of 17 Dec. 2021 (Strengthening Switzerland as a Foundation Location), in force since 1 Jan. 2024 (AS 2022 452;BBl 2021 485,1169). ↩
Amended by No I of the FA of 17 Dec. 2021 (Strengthening Switzerland as a Foundation Location), in force since 1 Jan. 2024 (AS 2022 452;BBl 2021 485,1169). ↩

Art. 86a