The work includes a detailed elaboration of specific reform proposals for the restructuring of foundation supervision. The starting point is a presentation of the current foundation supervision law according to federal regulations as well as state foundation laws. The reform proposals are based not only on an analysis of the functions of foundation supervision but also on a consideration of the structures of foundation supervision in Switzerland, Austria, and the Principality of Liechtenstein. By optimizing the interaction between internal and external control mechanisms of foundations, the aim is to make foundation supervision more effective. The goal is to strengthen the self-responsibility of the foundation and its organs within a framework set by the state.