2. At the founder’s request or in accordance with his testamentary disposition
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 Taxation2, 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.
1 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).
2 SR 642.11
2. Sin dumonda dal fundatur u sin basa da sia disposiziun per causa da mort
1 L’autoritad federala u chantunala cumpetenta mida l’intent d’ina fundaziun sin dumonda dal fundatur u sin basa da sia disposiziun per causa da mort, sch’ina midada d’intent è resalvada en il document da fundaziun e sch’i èn passads almain 10 onns dapi che la fundaziun è vegnida constituida u dapi ch’il fundatur ha dumandà l’ultima midada.
2 Sche la fundaziun ha in intent public u d’utilitad publica tenor l’artitgel 56 litera g da la Lescha federala dals 14 da december 19902 davart la taglia federala directa, sto il nov intent medemamain esser public u d’utilitad publica.
3 Il dretg da midar l’intent da la fundaziun na po betg vegnir ertà u transferì. Sch’il fundatur è ina persuna giuridica, extingua quest dretg il pli tard 20 onns suenter che la fundaziun è vegnida constituida.
4 Sche pliras persunas han constituì la fundaziun, pon ellas dumandar mo cuminaivlamain da midar l’intent da la fundaziun.
5 L’autoritad che avra la disposiziun per causa da mort, communitgescha a l’autoritad da surveglianza cumpetenta l’ordinaziun da midar l’intent da la fundaziun.
1 Integrà tras la cifra I da la LF dals 8 d’oct. 2004 (dretg da fundaziuns), en vigur dapi il 1. da schan. 2006 (AS 2005 4545; BBl 2003 8153 8191).
2 SR 642.11
