Assets of the Private Foundation do not Form Part of the Founder's Estate
OGH 30. 05. 2012, 8 Ob 115/11m, PSR 2012, 128
https://www.hofmannlaw.at/en/publications/review-of-judicial-and-administrative-rulings/stiftungsvermoegen-gehoert-nicht-zur-verlassenschaft-des-verstorbenen-stifters
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Assets of the Private Foundation do not Form Part of the Founder's Estate
OGH 30. 05. 2012, 8 Ob 115/11m, PSR 2012, 128