Review the deed
Compare content, form and asset dedication.
Foundation declaration
Private foundation register entries: formation documents and later amendments
A private foundation comes into existence upon registration. Formation documents, the board and later amendments must remain consistent.
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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.
15 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
Registration is not merely the final administrative step for a private foundation. The legal entity comes into existence with registration.
The application requires specific documents. Later amendments must also be recorded so that the register reflects the effective foundation deed.
This article follows the path from formation to an amendment of a registered private foundation.
When the foundation comes into existence
When the foundation comes into existence
The foundation deed establishes the foundation. Legal personality, however, begins only with registration. Acts taken beforehand can raise separate liability questions.
The deed, application and registration must therefore be kept distinct.
Documents for the application
Documents for the application
The first foundation board applies for registration. The application includes, in particular, a publicly certified copy of the deed and the required statements concerning the dedicated assets.
Whether a formation audit report is also required depends on how the assets are dedicated. The documents should be aligned before filing.
What later amendments require
What later amendments require
The PSG includes amendments to the foundation deed and information concerning a supplementary deed among the matters recorded. An effective amendment takes effect upon registration.
Before filing, compare the amendment resolution, deed, authority and intended register wording.
Review matrix
From deed to current register entry
Documents, authority and implementation must fit together.
| Question | Point in time | Document |
|---|---|---|
| When does it exist? | Upon registration | Deed and register extract |
| Who files? | First foundation board | Certified statements and authority |
| When does an amendment take effect? | Upon registration | Amendment resolution and deed |
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
Prepare the filing
Collect board statements and complete attachments.
- 03Step 303Step 3
Check registration
Compare register wording and deed after entry.
- 04Step 404Step 4
Track amendments
File each effective amendment correctly.
Initial assessment
Private foundation register entries: formation documents and later amendments
The next step depends on the registration record.
Already know you want to get in touch? Go straight to the enquiry form.
Do the deed and register entry match?
All paths at a glance
Overview of all answers.
The review can continue.
The current position can be reviewed using the registered documents.
Complete the basis first.
First compare the entry, deed and amendment resolution.
Frequently asked questions
Private foundation register entries: formation documents and later amendments
When does a private foundation come into existence? +
It comes into existence upon registration.
Who files the application? +
The first foundation board applies for registration.
When does an amendment take effect? +
An amendment to the deed takes effect upon registration.
Topics
Private foundationFoundation deedFoundation boardRecordsPSG
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