Swiss Civil Code


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Art. 84a113

Cbis. Im­min­ent in­solv­ency and over­indebted­ness

 

1 In the event of im­min­ent in­solv­ency or over­indebted­ness, the board of trust­ees must no­ti­fy the su­per­vis­ory au­thor­ity im­me­di­ately.

2 If the ex­tern­al aud­it­ors es­tab­lish that the found­a­tion is in­solv­ent or over­indebted, they shall no­ti­fy the su­per­vis­ory au­thor­ity.

3 The su­per­vis­ory au­thor­ity shall dir­ect the board of trust­ees to take the ne­ces­sary meas­ures. If it fails to do so, the su­per­vis­ory au­thor­ity shall take such meas­ures it­self or shall no­ti­fy the court.

4 The provisions of company law on establishing overindebtedness and on the revaluation of land, buildings and equity participations apply accordingly.

113 In­ser­ted by No I of the FA of 8 Oct. 2004 (Law on Found­a­tions) (AS 2005 4545; BBl 2003 81538191). Amended by An­nex No 1 of the FA of 19 June 2020 (Com­pany Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

 
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