Facts
The Patron Foundation E. applied for approval of its regulations on partial liquidation. The supervisory authority refused approval, as the requirements for a partial liquidation pursuant to Art. 53b para. 1 OPA were not sufficiently concretized. The Federal Administrative Court confirmed this decision. The foundation then filed a complaint with the Federal Supreme Court.Considerations
The Federal Supreme Court holds that Art. 53b OPA is also analogously applicable to patron's welfare funds by reference in Art. 89bis para. 6 no. 9 CC. The partial liquidation of patron's welfare funds is therefore no longer subject to the general provisions of foundation law, but to the requirements of Art. 53b OPA.
Pursuant to Art. 53b para. 1 OPA, the pension schemes must concretize the requirements and the procedure for partial liquidation in their regulations. Merely repeating the wording of the law is not sufficient. The foundation has not fulfilled this concretization obligation, which is why the complaint…