Stiftungsaufsicht über rechtsfähige Stiftungen des bürgerlichen Rechts

This paper contains a detailed elaboration of specific reform proposals for reforming the foundation supervision. It is based on a presentation of the current legal framework for foundation supervision under federal law and state foundation laws. In addition to an analysis of the functions of foundation supervision, the reform proposals are grounded in an examination of how foundation supervision is structured in Switzerland, Austria, and the Principality of Liechtenstein. Foundation supervision is to be made more effective through optimized interaction between internal and external control mechanisms. The goal is to promote the personal responsibility of the foundation and its governing bodies within a framework established by the state.