Amendments to foundation law as of 01.01.2024 Some articles of the Swiss Civil Code, including foundation law, were amended as of 01.01.2024 as follows Art. 84 para. 3 ZGB

• It is now possible to lodge a complaint with the supervisory authority against actions and omissions by foundation bodies that violate the articles of association or the law.
• Beneficiaries, creditors, founders, contributors and the foundation board members are entitled to lodge an appeal.

Art 86a ZGB

• In accordance with Art. 86a ZGB, founders can reserve the right to make any subsequent changes to the organization in the foundation deed or in their disposition upon death (reservation of right to make changes).

Art 86b ZGB

• The deed of foundation, which was previously difficult to amend, can be amended if the amendments are insignificant, objectively justified and do not affect the rights of third parties.