Ordinance on the Supervision of Foundations (VStA) - Scope (VSTA)

1. This regulation governs the exercise of foundation supervision by the supervisory authorities of the canton and municipalities.

2. It is not applicable insofar as the Cantonal Council has delegated the tasks of foundation supervision to a supervisory authority of another canton or to a joint public law institution.

1. The supervisory authority ensures that the foundation's assets are used in accordance with its purposes.

2. It examines whether the foundation charter, as well as other regulations and legal provisions, are being complied with. If it identifies any deficiencies, it takes the necessary measures to rectify them.

3. It performs the other duties for which it is responsible under federal and cantonal law.

1. The supervisory authority maintains a public register of the foundations under its jurisdiction.

2. The register contains the name, registered office, and purpose of the foundation, as well as contact details.

1. The foundation shall submit the following documents to the supervisory authority unsolicited within six months after the end of the fiscal year

a) Report on business activities;

b) Annual financial statement, approved by the board of trustees and legally signed, including figures from the previous year, consisting of the balance sheet, income statement, and notes;

c) Legally signed minutes of the board of trustees regarding the approval of the annual financial statement;

d) Report from the audit firm or, if the foundation is exempted from the obligation to appoint an audit firm, a declaration of completeness;

e) Compensation regulations, if compensations are paid to the highest governing body of the foundation or to the management.

2. In justified cases, the deadline for submitting the annual reporting may be extended. The application for extension must be submitted to the supervisory authority before the deadline expires.

1. The supervisory authority investigates the facts of the case ex officio.

2. It is authorized to inspect all documents of the foundation and to examine or have examined the management and accounting at the foundation's headquarters.

3. The investigation by the supervisory authority does not absolve the foundation's organs from liability.

1. The foundation's governing bodies shall immediately inform the supervisory authority of any occurrences that are likely to require intervention by the supervisory authority or have a significant impact on the assets or activities of the foundation.

2. New or amended regulations must be submitted to the supervisory authority promptly and without prior request.

3. The supervisory authority may at any time request further information or documents from the foundation's governing bodies.

1. The supervisory authority shall take all measures necessary for the implementation of supervision in accordance with the law. In particular, it may

a) issue instructions and order precautionary measures;

b) amend or annul decisions of the foundation's bodies;

c) admonish, warn, or dismiss foundation bodies, including the audit body;

d) appoint missing bodies or trustees;

e) consult experts and obtain expert opinions;

f) issue orders with threats of penalty according to Article 292 of the Swiss Criminal Code;

g) order substitute performance;

h) file criminal charges.

2. The costs for supervisory measures shall be borne by the affected foundation.

1. The supervisory authority shall notify the tax administration of the establishment, amendment, or dissolution of a foundation and shall forward a copy of the corresponding document to it.

2. The tax administration is responsible for providing information on the granting of tax exemptions. The foundation informs the supervisory authority about the information received from the tax administration.

3. The supervisory authority shall inform the tax administration if it has indications that a tax exemption has been granted unjustifiably.

1. The cantonal supervisory authority charges a fee for its activities in accordance with the Law on Fees in Administrative Matters. The amount of the fee is determined by Annex 1.

2. The fees of the municipal supervisory authority are determined according to the fee schedule for the municipalities.