SCC Art. 86a -

Einleitung zur Rechtsnorm SCC:

Art. 86a SCC from 2024

Art. 86a ⁽¹⁾

¹ 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 testamentary disposition, 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. ⁽²⁾

² 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 ⁽³⁾ , such new objects must likewise be public or charitable.

³ The right to amend a foundation’s objects or organisational form is neither transferable nor heritable. ⁽²⁾ If the founder is a legal entity, the right extinguishes at the latest 20 years after the establishment of the foundation.

⁴ Joint founders may only jointly request an amendment of the foundation’s objects or organisational form. ⁽²⁾

⁵ The probate authority shall inform the competent authority of any testamentary disposition concerning the amendment of the foundation’s objects or organisational form. ⁽²⁾