Facts
- Karl and Flora Lüthy-Pfund concluded a succession contract on 26 May 1924 in which they mutually instituted each other as heirs and provided for a legacy of 500,000 francs in favour of the Cantonal Bank of Berne, with the mandate to use this amount for the establishment of a foundation called "Lüthy-Pfund" with its registered office in Bienne. - After the death of Flora Lüthy in 1972, the Cantonal Government of Berne appointed the members of the foundation board and the foundation was established on 3 March 1976. - The Cantonal Bank of Berne made available to the foundation an amount of 422,349.55 francs, after deduction of the inheritance taxes paid by Mrs. Lüthy. The foundation claimed the total amount of 500,000 francs.Considerations
1. The foundation was validly established, whether by the 1924 succession contract or by the acts of the Cantonal Government and the foundation board after the death of Mrs. Lüthy. The Cantonal Bank cannot challenge the existence of the foundation, as it has itself acknowledged its existence by paying it an amount. 2. The foundation has standing to claim the total amount of 500,000 francs from the Cantonal Bank,…