Sparkassen-Privatstiftung
A Sparkassen-Privatstiftung is a private foundation established in Austria for an indefinite period in accordance with Section 27a of the Savings Banks Act , whose area of responsibility, in contrast to other private foundations under the Private Foundation Act, may exclusively focus on the pursuit of charitable , benevolent or church purposes.
legal form
Unlike the German , Austrian savings bank foundations have in Germany for the most part ownership of a savings - AG . In some cases, several Sparkasse private foundations hold shares in a stock corporation.
The legal form of the Sparkassen-Privatstiftung has been possible since 1999 if Sparkassen, which have incorporated the banking business into a Sparkassen-AG, convert the company of the former Sparkasse into a private foundation in accordance with Section 27a of the Savings Bank Act in accordance with the provisions of the Private Foundation Act (so-called "change of form" ). With this, the Sparkassen-Privatstiftungen take on the charitable founding mandate of the Sparkassen.
Organization and purpose of the foundation
Each Sparkassen-Privatstiftung works with decentralized responsibility, independently and independently.
she is
- established for an indefinite period,
- manages the assets transferred to it from the former ownerless savings bank in the form of share participation
- is legally obliged to be of the public interest and
- may only grant benefits from the income (dividends) to the legal persons named in the declaration of foundation.
The foundation's board of directors manages and represents the Sparkassenstiftung. In most cases, its members are appointed by the foundation's supervisory board; they are almost exclusively prominent personalities based in the Sparkasse's market region. You are obliged to declare the foundation, to fulfill the purpose of the foundation and to anchor the foundation in the region.
A Sparkassenstiftung should serve to promote, support and further develop the region and provide impetus for future developments in the regional and socio-political infrastructure.
Existing Sparkasse private foundations
At present (January 2011) there are 35 savings bank foundations in Austria that belong to the Austrian savings bank group. The first was founded in 1999 as the private foundation Kärntner Sparkasse, the last one to date in 2009 as the Sparkasse Amstetten private foundation . The largest of the Sparkasse foundations is Erste Österreichische Spar-Casse Privatstiftung (ERSTE Foundation), founded in 2003 .
An example of a smaller savings bank foundation under Italian law is the Südtiroler Sparkasse Foundation .
literature
- Erhard Perl: The Sparkassen-Privatstiftung. Legal publication series, Verlag Österreich, Vienna 2005, ISBN 3-7046-4746-2 ( blurb ).
Web links
- Website of the savings bank foundations of the Austrian savings bank group.
- Asset preservation obligation and Sparkassen-Privatstiftung (§§ 27a Abs 4 Z 4 SparkassenG, §§ 33, 35 PSG) (PDF; 9 kB), OGH 6Ob95 / 07z of June 21, 2007 on WKO.at ( full text of the decision in the RIS ).
Individual evidence
- ↑ List of Sparkassenstiftungen ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. of the Austrian savings bank group. Retrieved January 19, 2011.
