(2)Where the foundation deed states that a supplementary foundation deed has been or may be drawn up (§ 9(2) point 6), rules going beyond § 9(1), except a rule under § 9(2) points 1 to 8, may be recorded in a supplementary deed. The supplementary foundation deed need not be submitted to the company-register court.
(2)Enthält die Stiftungsurkunde die Angabe, daß eine Stiftungszusatzurkunde errichtet ist oder werden kann (§ 9 Abs. 2 Z 6), so können über § 9 Abs. 1 hinausgehende Regelungen, ausgenommen eine Regelung gemäß § 9 Abs. 2 Z 1 bis 8, in einer Zusatzurkunde beurkundet werden. Die Stiftungszusatzurkunde ist dem Firmenbuchgericht nicht vorzulegen.
Cite as: “BCA Unternehmensberatung, English translation of § 10 PSG, bcaun.at/en/law-library”. German text as of 30 October 2026; translation edited by Alexander Baranov.
Unofficial translation, information only. Only the German text is legally binding. This is not legal advice. Austrian law depends on your specific facts — confirm the current position with the competent authority or a qualified adviser before acting.
Putting this into practice
Considering a Privatstiftung for family or business assets?
We design the foundation declaration, the board and the holding structure together with the tax position.
