Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/9786

This text was translated from EN into Rumantsch Grischun.

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

L’autoritad federala u chantunala cumpetenta mida l’intent u l’organisaziun d’ina fundaziun sin dumonda dal fundatur u sin basa da sia disposiziun per causa da mort, sch’ina midada da l’intent u da l’organisaziun è vegnida 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 da l’intent u da l’organisaziun. Ils termins curran independentamain in da l’auter. 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 1990 davart la taglia federala directa, sto il nov intent medemamain esser public u d’utilitad publica. Il dretg da midar l’intent e l’organisaziun 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. Sche pliras persunas han constituì la fundaziun, pon ellas dumandar mo cuminaivlamain da midar l’intent u l’organisaziun da la fundaziun. L’autoritad che avra la disposiziun per causa da mort, communitgescha a l’autoritad da surveglianza cumpetenta l’ordinaziun da midar l’intent u l’organisaziun da la fundaziun. 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). Versiun tenor la cifra I da la LF dals 17 da dec. 2021 (rinforzament da l’attractivitad da la Svizra per las fundaziuns), en vigur dapi il 1. da schan. 2024 (AS 2022 452; BBl 2021 485, 1169). SR 642.11 Versiun tenor la cifra I da la LF dals 17 da dec. 2021 (rinforzament da l’attractivitad da la Svizra per las fundaziuns), en vigur dapi il 1. da schan. 2024 (AS 2022 452; BBl 2021 485, 1169). Versiun tenor la cifra I da la LF dals 17 da dec. 2021 (rinforzament da l’attractivitad da la Svizra per las fundaziuns), en vigur dapi il 1. da schan. 2024 (AS 2022 452; BBl 2021 485, 1169). Versiun tenor la cifra I da la LF dals 17 da dec. 2021 (rinforzament da l’attractivitad da la Svizra per las fundaziuns), en vigur dapi il 1. da schan. 2024 (AS 2022 452; BBl 2021 485, 1169).