Privatstiftung
Foundation declaration

Private foundation order form: service address and foundation board under section 32 PSG

Section 32 PSG requires the service address and the foundation board to be stated on private foundation business letters and order forms.

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BRANDAUER Rechtsanwälte

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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.

1 October 2026, Mag. Bernhard Brandauer, Rechtsanwalt

Section 32 PSG sets specific information requirements for private foundation business letters and order forms. In addition to the general information, the document must state the private foundation address relevant for service and the foundation board.

The rule concerns the document used in external business dealings. An order form can therefore be formally incomplete even when the order, delivery address and person signing are known in the individual case.

The document review should compare the template, the current service address and the designation of the foundation board.

Which documents section 32 PSG covers

The special rule refers to business letters and order forms. It therefore concerns documents with which the private foundation appears externally in business dealings. An order form sent to a supplier falls within this area by its function.

The function of the document determines the practical review. The rule answers which information must be visible on the document. It does not decide whether an order was effectively placed or whether the contract is substantively correct.

Which address must be stated

The address relevant for service on the private foundation must be stated. Section 32 PSG therefore requires a concrete address at which service can be made on the foundation. A mere reference to the registered seat without a usable address does not reliably answer this requirement.

The template should use the address that is relevant for the ongoing business correspondence and service. When it changes, the document template should be updated promptly.

Why the foundation board belongs on the order form

Section 32 PSG also requires the foundation board to be stated. This identifies the organ that leads the private foundation within its organisational structure and can represent it externally. The order form should therefore show which organ is associated with the foundation.

The designation of the organ is separate from the question who may sign in the particular case. The foundation deed, the representation rules and any specific authority govern signing power. Section 32 PSG does not replace that review.

How to review the document template

A reliable template contains the address relevant for service and the designation of the foundation board in a clearly identifiable place. Before regular use, check that both items are present in their current form and clearly assigned to the private foundation.

The review belongs in the template process. Business letters, order forms and electronic document templates should use the same current information. This prevents an old address or outdated organ designation from continuing to circulate.

What must be updated after a change

If the address relevant for service or the composition of the foundation board changes, the document set should be checked. This particularly concerns templates that are sent automatically to suppliers or business partners.

Updating one PDF is not enough for a reliable process. The responsible team should identify the business-letter and order-form templates in use, enter the current information and remove the old version from the active workflow.

What section 32 PSG does not answer

Section 32 PSG governs the information shown on the document. It determines which information must be visible in external business dealings. The provision does not decide the substantive signing power of a particular person or the validity of the underlying contract.

When an order form has already been sent, two levels should therefore be reviewed separately: the formal document information under section 32 PSG and the private foundation’s representation in the particular transaction. This distinction prevents a missing entry from being treated as a conclusion about the entire contract.

Review matrix

The two required entries at a glance

Business letters and order forms should be checked against the same points before dispatch.

The specific organisational and document situation of the private foundation remains decisive.
Review point Requirement under section 32 PSG Practical check
Address Address of the private foundation relevant for service Use the current address in every template
Organ The foundation board must be stated Use the complete current designation
Business dealing Entries on business letters and order forms Review dispatch templates before use
Important: Correct document information and the signing power of a particular person are separate issues.
Process

From the template to current business correspondence

A short document review keeps both required entries up to date.

  1. 01
    Step 1

    Identify the documents

    Collect the business letters and order forms used in the process.

  2. 02
    Step 2

    Check the address

    Enter the address relevant for service.

  3. 03
    Step 3

    State the foundation board

    Check the organ designation in the current version.

  4. 04
    Step 4

    Review representation separately

    For a particular transaction, also check the signer’s authority.

Initial assessment

Private foundation order form: service address and foundation board under section 32 PSG

This guide checks the two entries on the document in use.

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01 Question 1

Is this a business letter or order form of the private foundation?

All paths at a glance

Overview of all answers.

01

Classify the document first.

First establish whether the document is used as a business letter or order form in the private foundation’s external dealings.

02

Add the service address.

Add the private foundation address relevant for service to the template and review the other versions in use.

03

Add the foundation board.

Add the foundation board to the document template and check the current organisational position.

04

Formal entries are present.

The two entries are present. For a particular transaction, review the signing authority of the person acting separately.

Frequently asked questions

Private foundation order form: service address and foundation board under section 32 PSG

Which documents does section 32 PSG mention? +
The provision mentions business letters and order forms of the private foundation.
Which address must be stated? +
The address of the private foundation relevant for service must be stated.
Which organ must appear? +
The foundation board must be stated on the business letter or order form covered by the rule.
Does the organ entry replace a signing-authority review? +
No. The formal entry and the actual authority to represent the foundation must be reviewed separately.
Topics
Private foundationOrder formBusiness letterFoundation boardPSG

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