Foundation supervision

from Wikipedia, the free encyclopedia

The Foundation Supervision is an institution, a foundation overseen. Usually only unincorporated foundations of a foundation supervision, in need Germany in § § 80 to § 88 of the Civil Code and the relevant state laws is regulated. The authority that oversees foundations under private law is specified in the State Foundation Act. The supervisory authority for foundations under public law is determined in the respective establishment law.

Foundation supervision is generally carried out by a supervisory authority. Church foundations can also have a foundation supervision, for example with the consistory or ordinariate . However, the authority to recognize an ecclesiastical foundation lies with the state foundation supervision.

tasks

The foundation supervisory authority must first recognize the foundation (which makes it legally competent) and monitors compliance with the foundation statutes , in particular those of the foundation's purpose, and the preservation of the foundation's assets. As a rule, it is provided that the foundation board submits an annual activity report , an overview of assets and an annual statement to the foundation supervisory authority. Resolutions of the responsible foundation body on amendments to the statutes, the merger with another foundation or the dissolution of the foundation must also be approved by the foundation supervisory authority.

The foundation supervisory authority keeps a public register of the supervised foundations, which, however, does not enjoy public faith , and publishes their establishment. If a foundation body lacks members who are required to fulfill its statutory or statutory duties, the foundation supervisory authority can appoint substitute members. In addition, the foundation supervisory authority can also remove members of foundation bodies for good cause. Changes in the composition of the foundation bodies must be reported to the foundation supervisory authority immediately.

The foundation supervisory authority also issues certificates of representation for the board members.

Foundation supervisory authorities

Federal states of Germany

  • Baden-Württemberg ( § 3 , § 8 Foundation Act)
    • Regional Council
  • Bavaria (Art. 10, 11 Foundation Act)
  • Berlin (§§ 7, 9 Foundation Act)
  • Brandenburg (§ 4 Foundation Act)
    • Ministry of the Interior and Local Affairs
  • Bremen (§ 2, 11 Foundation Act)
  • Hamburg (§ 5 Foundation Act)
  • Hesse (§§ 10, 11 Foundation Act):
    • Regional councils (lower supervision)
    • Relevant ministry (upper supervision)
  • Mecklenburg-Western Pomerania (§§ 2, 4 Foundation Act)
  • Lower Saxony (§ 10 Foundation Act):
    • Home Office
    • In the case of a locally limited sphere of activity of the foundation, also a district, independent city, larger independent city or independent municipality
  • North Rhine-Westphalia (§§ 6, 15 Foundation Act)
  • Rhineland-Palatinate (§§ 4, 6, 9 Foundation Act)
    • Supervisory and service directorate (lower supervisory authority)
    • Ministry of the Interior , possibly the relevant Ministry
  • Saarland (§§ 2, 10 Foundation Act)
  • Saxony (§ 3, 6 Foundation Act)
    • Provincial directorates (lower foundation supervision)
    • Ministry of the Interior (upper foundation supervision); if necessary, the relevant ministry
  • Saxony-Anhalt (§§ 3, 18, 19 Foundation Act)
  • Schleswig-Holstein (§§ 8, 16 Foundation Act)
  • Thuringia (§§ 4, 12 Foundation Act)
    • State administration office
    • Ministry of the Interior (only approvals and supervision vis-à-vis the state administration office)

Other states

Foundation supervision Liechtenstein