1 The competent federal or cantonal authority shall amend the objects of the foundation 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 and that at least ten years have elapsed since the foundation was established or since the last amendment requested by the founder.
2 Where the foundation pursues public or charitable objects within the meaning of Art. 56 lit. g of the Federal Act of 14 December 1990 on Direct Federal Taxation118, such new objects must likewise be public or charitable.
3 The right to amend a foundation’s objects is neither transferable nor heritable. 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.
5 The probate authority shall inform the competent authority of any testamentary disposition concerning the amendment of the foundation’s objects.
117 Inserted by No I of the FA of 8 Oct. 2004 (Law of Foundations), in force since 1 Jan. 2006 (AS 2005 4545; BBl 2003 8153 8191).
1 L’autorité fédérale ou cantonale compétente peut, sur requête de l’autorité de surveillance ou de l’organe suprême de la fondation, modifier le but de celle-ci, lorsque le caractère ou la portée du but primitif a varié au point que la fondation ne répond manifestement plus aux intentions du fondateur.112
2 Peuvent être supprimées ou modifiées de la même manière et dans les mêmes circonstances les charges et conditions qui compromettent le but du fondateur.
112 Nouvelle teneur selon le ch. I de la LF du 8 oct. 2004 (Droit des fondations), en vigueur depuis le 1er janv. 2006 (RO 2005 4545; FF 2003 7425 7463).
This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Ceci n’est pas une publication officielle. Seule la publication opérée par la Chancellerie fédérale fait foi. Ordonnance sur les publications officielles, OPubl.