Checklist

Enforcing beneficiary information rights

Under the PSG, beneficiaries have a clear right to information. Following the right sequence often achieves the result without going to court, but keeps a decision ready if needed.

Under § 30 PSG each beneficiary may ask the foundation board for information on the fulfilment of the purpose and for inspection of the foundation declaration, financial statements and audit reports.

If the board does not comply, the commercial register court decides on application. In practice, a proper written preparation almost always pays off.

Legal basis at a glance

§ 30 PSG governs the information and inspection right of beneficiaries. § 31 PSG opens the way to a special audit. In both cases the commercial register court at the seat of the foundation has jurisdiction.

The right exists independently of whether the beneficiary has an enforceable claim to specific distributions. It serves the control of the board, not as a means of pressure.

This checklist gives a general overview of the Austrian legal position under the Private Foundation Act (as of July 2026). It makes no claim to completeness or legal certainty and does not replace advice in the individual case.

In depth

Related topics and posts

Beneficiaries and information rights

Rights, limits and the role of the commercial register court.

Tool: beneficiary information check

Structured self-check for the next step.

Foundation disputes and enforcement

When conflict erupts: judicial routes.

Your foundation law team

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.