Court of Appeals for the Circuit Linz 15. 2. 2017, 2 R 91/16i: #Private Foundation #Claw Back on Forced Heirship

A first and second founder's joint right to amend the foundation's terms turning into the second founder's sole right upon first founder's death, comes up with conveying the foundation's assets to the second founder causa mortis being subject to forced heir-ship claw back rules.