Identify the assets
Record type, value and origin of the contribution.
Founder rights
Adding assets to a private foundation after formation: what to document
An asset contribution after formation requires a clear allocation of assets, purpose and records. It does not by itself create a new founder position.
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14 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
An asset contribution expands the property of an existing private foundation. It must therefore be distinguished from formation and from the legal position of the founder.
Before an asset is transferred, its legal basis, purpose, valuation and later records should fit together.
This article explains which documents and decisions should be organised before the contribution.
What an asset contribution means
What an asset contribution means
A private foundation uses, manages and realises its dedicated assets for an authorised purpose. A person who contributes further assets after formation does not thereby become a founder.
In practice, identify who initiates the contribution, which assets are transferred and how the deed describes the purpose.
Documents to organise first
Documents to organise first
The file should record the reason for the transfer, the origin of the assets, a traceable valuation and the approval of the competent body. Real estate or shareholdings also require their contract and register documents.
The contribution should not appear merely as a bank receipt. Its link to the foundation purpose and its accounting treatment must remain traceable.
How to control implementation
How to control implementation
After the transfer, compare ownership, authority to dispose, accounting and any registration steps. A purpose-linked contribution needs a clear internal allocation.
Open valuation or admissibility questions should be resolved before implementation. A later file note cannot replace a missing decision basis.
Review matrix
Checks before transfer
Documents, authority and implementation must fit together.
| Question | Legal classification | Record |
|---|---|---|
| What is transferred? | Asset and legal basis | Contract, valuation, origin |
| Who acts? | Contributor and foundation | Resolution, authority, approval |
| What remains relevant? | Purpose and administration | Accounting, register, file note |
Important: Before implementation, review the deed, authority and records together.
Process
From legal basis to reliable implementation
A fixed sequence keeps open questions visible.
- 01Step 101Step 1
- 02Step 202Step 2
Compare the purpose
Relate the contribution to the deed and purpose.
- 03Step 303Step 3
Record the decision
Secure authority and approval in the file.
- 04Step 404Step 4
Follow implementation
Check transfer, accounting and register position.
Initial assessment
Adding assets to a private foundation after formation: what to document
The next check depends on the documents and the purpose.
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Is the contribution fully prepared?
All paths at a glance
Overview of all answers.
The review can continue.
The transfer can be prepared on this basis.
Complete the basis first.
First complete origin, valuation, purpose and authority.
Frequently asked questions
Adding assets to a private foundation after formation: what to document
Does a contribution create a new founder position? +
No. Under section 3(4) PSG, a later contribution does not by itself create founder status.
Should the value be recorded? +
The valuation should be traceable so that transfer, accounts and purpose can be reviewed.
Can anyone contribute assets? +
Admissibility and acceptance depend on the circumstances and the foundation deed.
Topics
Private foundationFoundation deedFoundation boardRecordsPSG
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