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Art. 83b Schweizerisches Zivilgesetzbuch (ZGB)
ZGB; Zweiter Titel: Die juristischen Personen; Dritter Abschnitt: Die Stiftungen; B. Organisation; III. Revisionsstelle; 1. Revisionspflicht und anwendbares Recht
Art. 83b ZGB
Das oberste Stiftungsorgan bezeichnet eine Revisionsstelle.
Die Aufsichtsbehörde kann eine Stiftung von der Pflicht befreien, eine Revisionsstelle zu bezeichnen. Der Bundesrat legt die Voraussetzungen der Befreiung fest.
Soweit für Stiftungen keine besonderen Vorschriften bestehen, sind die Vorschriften des Obligationenrechts über die Revisionsstelle bei Aktiengesellschaften entsprechend anwendbar.
Ist die Stiftung zu einer eingeschränkten Revision verpflichtet, so kann die Aufsichtsbehörde eine ordentliche Revision verlangen, wenn dies für die zuverlässige Beurteilung der Vermögens- und Ertragslage der Stiftung notwendig ist.
Gerichtsentscheide zu dieser Bestimmung (8)
GE.2022.0166 · vd (art. 83b al. 2 CC)
Foundation Auditing Exemption Revocation Appeal
The court noted that the decision under appeal concerned the revocation of an exemption granted under this article.
B-1546/2020 (Art. 83b Abs. 1 ZGB)
Supervisory Authority's Refusal to Review Foundation's Exemption Request Deemed Reviewable Decision
Cited as the legal basis for the requirement of a foundation to have a revisionary body.
BVGE-2021-IV-4 (Art. 83b Abs. 2 ZGB)
Foundation Exemption from Audit Requirement
Cited as the legal basis for the possibility of exempting foundations from the audit requirement, which is further detailed in the VO-RvS.
B-3779/2016 (Art. 83b Abs. 1 ZGB)
Foundation's Website Donation Details Lead to Loss of Audit Exemption
This provision establishes the general audit requirement for foundations, which serves to ensure control and confidence, and the exemption from it was revoked.
B-3779/2016 (Art. 83b Abs. 2 Satz 1 ZGB)
Foundation's Website Donation Details Lead to Loss of Audit Exemption
This provision allows the supervisory authority to exempt a foundation from the audit requirement, and the revocation of this exemption is at issue.
B-6714/2010 (Art. 83b Abs. 3 ZGB)
Auditor Admission Granted Despite Minor Experience Deficit Due to Hardship Exception
Cited in conjunction with Art. 727 ff. OR to indicate that foundation audits are subject to the provisions of stock corporation law, implying the need for a revision expert for certain foundations.
VB.2020.00329 · zh (Art. 83b Abs. 1 ZGB)
Foundation Audit Exemption Revocation Appeal
The court found that the decision to revoke the exemption from the audit requirement was not contrary to law, which concerns the conditions for granting such an exemption.
VB.2020.00329 · zh (Art. 83b Abs. 2 ZGB)
Foundation Audit Exemption Revocation Appeal
This article was cited concerning the power of the supervisory authority to revoke the exemption from the audit requirement.