Evidence beneficiary status
Keep the documents and decision for this step in order.
Take the next step only after legal and factual review.
Beneficiaries
Beneficiary information rights: request, documents and court review
Beneficiaries should prepare an information request to a private foundation with clear documents and a defined court route.
Your foundation law team
BRANDAUER Rechtsanwälte
Foundation law team, Salzburg and throughout Austria
Your matter is handled by a team combining corporate law, asset succession, real estate law and dispute resolution. We review the foundation declaration, board resolutions, information rights and liability issues and set out clear next steps. Mag. Bernhard Brandauer is responsible for the legal advice, supported by further specialised lawyers of the firm where the matter requires it.
12 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
A beneficiary’s information right starts with the correct classification of status and document requested. Not every internal item must automatically be disclosed. Conversely, a foundation cannot reject a legally supported request with a general response.
In practice, the request, relevant deed, information sought and prior correspondence must be clear. Only then can a court route be assessed.
This article focuses on preparing an information request under the PSG. It does not replace a review of status or procedure.
Beneficiary status and requested information
Beneficiary status and requested information
Before a request, establish whether the person is a beneficiary, final beneficiary or only mentioned as a potential recipient. The deed and effective amendments are the starting point.
The request should have a defined information goal. “All documents” is less useful than identifying a resolution, asset movement or body decision with a period and context.
Write a clear and reviewable request
Write a clear and reviewable request
A written request should state the person, legal status, information sought, period and connection to the foundation purpose or personal legal position. The foundation can then assess the request.
Prior information and correspondence belong in the file. An unclear or constantly expanding request makes it difficult to distinguish information rights from general supervision.
Limits, privacy and confidentiality
Limits, privacy and confidentiality
An information right is not unlimited access to every business record. Third-party personal data, trade secrets and legitimate foundation interests may affect scope and form.
The foundation should examine whether redactions or partial information are possible instead of issuing a blanket refusal. The beneficiary should connect the request to a concrete legal position and information interest.
Preparing court review
Preparing court review
Section 30 PSG provides a court route for disputes about beneficiary rights. The deed, status evidence, request, response or silence and the precise remedy sought should be secured before filing.
The court cannot replace an unclear statement of facts. An ordered file helps distinguish information, inspection, supervision and a separate substantive claim.
Request matrix
Keep information, inspection and supervision distinct
The remedy must match the beneficiary’s legal position.
| Review field | Core question | Record |
|---|---|---|
| Status | What status exists? | deed and amendments |
| Object | What precise information is sought? | written request |
| Response | How did the foundation respond? | correspondence |
Important: The specific deed and complete facts are decisive. A general template cannot replace a resolution or deed review.
Review sequence
From the basis to a reliable implementation
A fixed sequence prevents implementation from overtaking an open legal question.
- 01Step 101Step 1
- 02Step 202Step 2
Define information sought
Keep the documents and decision for this step in order.
Take the next step only after legal and factual review.
- 03Step 303Step 3
Send written request
Keep the documents and decision for this step in order.
Take the next step only after legal and factual review.
- 04Step 404Step 4
Review response and limits
Keep the documents and decision for this step in order.
Take the next step only after legal and factual review.
- 05Step 505Step 5
Prepare court review
Keep the documents and decision for this step in order.
Take the next step only after legal and factual review.
Initial assessment
Beneficiary information rights: request, documents and court review
Two answers show whether the file is ready for the next step.
Already know you want to get in touch? Go straight to the enquiry form.
Is the legal basis for this step fully documented?
All paths at a glance
Overview of all answers.
Implementation can be prepared on a documented basis.
Reconcile the resolution, documents, authority and implementation once more.
Complete the basis before implementation.
Secure the current deed, relevant resolutions and complete facts.
Frequently asked questions
Beneficiary information rights: request, documents and court review
Must the foundation provide every document? +
No. The object, legal basis, privacy and legitimate foundation interests must be assessed.
What should an information request contain? +
Status, precise information, period, connection to the legal position and a clear request for a response.
When should court review be considered? +
Where a concrete request is rejected or unanswered and the file clearly establishes the dispute.
Continue on the portal
Related topics and next reviews
Topics
private foundationfoundation deedfoundation boardbeneficiaryPSGresolutionrecords
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