For Which Losses Can a Foundation Administrator Be Held Liable?

Administration, General Assembly and Liability

Prepared by: Constantinople

Holding office as a foundation administrator does not mean personally assuming every foundation debt. Conversely, legal personality does not protect the administrator entirely from the consequences of their own wrongful transactions. The review investigates who owed which duty, the authority under which the transaction was performed and the connection between transaction and loss. Allegations of expenditure outside the foundation's purpose, unauthorised dispositions or neglect of necessary supervision are not assessed using identical evidence; each transaction is considered separately.

Resolution books, bank transactions, contracts, invoices and payment documents, inspection reports, dissenting votes and dates of office are important. An adverse economic result emerging later may not by itself prove fault. The information available when the decision was made and whether reasonable precautions were taken are also examined. A collective decision does not automatically make every administrator's role and responsibility identical. A claim of not having signed is considered alongside actual involvement and supervisory duties.

The foundation's debt to a third party must be distinguished from an administrator's liability to the foundation or a third party. Removal, damages and possible criminal investigation may depend on different conditions; one does not always determine the outcome of another. The applicant's standing and the person who will represent the foundation are checked separately. A chronological transaction list should identify which documents support each allegation, distinctions in liability and missing evidence. Personal liability cannot be determined conclusively without reviewing the file.