The Federal oversight of foundations will by more precise improve the legal framework. This he has relied on Wednesday on a report on the future form of the Foundation decided supervision.
The current law is sufficient oversight of the Foundation no longer meets current requirements. The Civil Code (CC) is due to a lack of clear guidelines for one of the causes of the Control Committee of the Senate in 2006 identified problems with the foundations of Dr. Gustav Rau. Current law is based on a principle of legality: The supervisory authorities shall monitor whether the institutions of the regulated Foundations Law, Deed and follow regulations. Because of the Civil Code used vague legal concept of "proper use of foundation assets" includes the law of the Federal Court of approaches to supervision: The supervision authorities in the assessment of the investment policies of a foundation generally pay attention to the observance of the principles of safety, profitability, liquidity, risk diversification and asset maintenance. This advanced inspection order in practice leads to difficulties in terms of scale and scope of supervision.
On a pure legal supervision limit
According to the Federal Council could the existing system without fundamental and costly changes will be enhanced by the screening criteria specified in the law and the reporting of the internal bodies are regulated by law. The foundation supervision should be restricted to a purely legal authority and only check that the activities of the internal bodies with the law, foundation charter or regulations in line. The Swiss Federal Justice and Police (FDJP) will examine the help of the cantons and interested parties on whether and how the legal framework should be clarified, and report to the Federal Council by the end of 2012 report.
supervision model is tested
detention, the Federal Council on the existing direct supervision of the foundations by the supervisory authorities of the Federation and the cantons. A delegation of control to external auditors would be connected to the foundations with additional costs. Would also face the question of a special registration of auditors. Check the Federal Council on the other hand, if the present direct supervision by the Confederation and cantons should be complemented with supervision. Therefore would be the ultimate supervision of the cantonal supervisory authorities, either through a unit of the central federal administration or by an external commission. This question is the Federal Department of Home Affairs (EDI) with the involvement of the cantons und der interessierten Kreise abklären und ebenfalls bis Ende 2012 dem Bundesrat Bericht erstatten.
Eidgenössisches Justiz- und Polizeidepartement
Internet: http://www.ejpd.admin.ch/
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