{"Signatur": "ZG_OG_001", "Spider": "ZG_Obergericht", "Datum": "2023-09-12", "PDF": {"Datei": "ZG_Obergericht/ZG_OG_001_Z1-2021-20_2023-09-12.pdf", "URL": "https://entscheidsuche.ch/zg_helper/download.php?pfad=/tribunavtplus/ServletDownload/Z1_2021_20_fdd7631f3f812fe9da3ea4c19349bdaacb5ebdb0303bb254c214ac747caf49d86c1633cf37bc0ddbc74124f7019618ed2f07485c189287d19612bbb391e0d3b8?path=fdd7631f3f812fe9da3ea4c19349bdaacb5ebdb0303bb254c214ac747caf49d86c1633cf37bc0ddbc74124f7019618ed2f07485c189287d19612bbb391e0d3b8&pathIsEncrypted=1&dossiernummer=Z1_2021_20", "Checksum": "daf99eca5884edb1f3ee924424d80962"}, "Scrapedate": "2023-01-01", "Num": ["Z1 2021 20"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Zug Obergericht Zivilabteilung 12.09.2023 Z1 2021 20"}, {"Sprachen": ["fr"], "Text": "Zoug Obergericht Zivilabteilung 12.09.2023 Z1 2021 20"}, {"Sprachen": ["it"], "Text": "Zugo Obergericht Zivilabteilung 12.09.2023 Z1 2021 20"}], "Meta": [{"Sprachen": ["de"], "Text": "Zug Obergericht Zivilabteilung"}, {"Sprachen": ["fr"], "Text": "Zoug Obergericht Zivilabteilung"}, {"Sprachen": ["it"], "Text": "Zugo Obergericht Zivilabteilung"}, {"Sprachen": ["de", "fr", "it"], "Text": "I. Zivilabteilung"}], "Abstract": [{"Sprachen": ["de", "fr", "it"], "Text": "Forderung | unerlaubte Handlungen"}], "ScrapyJob": "446973/80/208", "Zeit UTC": "25.03.2026 03:50:09", "Checksum": "1c6988cea333609fc98962813654a825", "Chunktext": "Auszug aus dem Entscheid Zug Obergericht Zivilabteilung 12.09.2023 Z1 2021 20\nRegeste:\nForderung | unerlaubte Handlungen\n\n In full consideration of the following actions and items being completed in their entireties\nfrom Dr. A.________ ('Dr. A.________'), D.________ ('Ms. D.________'), for herself as well\nas for her estate and heirs, hereby forever releases Dr. A.________ from claim(s), suit(s),\naction(s), legal proceeding(s), liabilities and/or damages arising directly from any and all\nagreements, whether verbal or in writing, entered into by Dr. A.________ and Ms.\nD.________, as well as any claims which can be made by Ms. D.________ against Dr.\nA.________'s estate, but excluding this Agreement and the written agreements between Dr.\nA.________ and Ms. D.________ listed in Attachment 1 hereto.\n\n(1) Dr. A.________ shall transfer via wire transfer, (the wire must include wording stating\nthat the funds are a gift) and Ms. D.________ shall receive a tax-free gift in the amount of\nsixty million (60,000,000.00) Euros no later than December 21, 2015. If this gift should be\nsubject to any gift tax, Dr. A.________ shall pay the applicable gift tax in its entirety. If Dr.\nSeite 4/59\n\nA.________ dies prior to December 21, 2015, a gift with any and all estate taxes, as well as\nany other applicable taxes, shall be paid by his estate.\n\n(2) Dr. A.________ shall pay any and all expenses, costs, damages assessments, declarations and/or orders, including but not limited to attorney‘s fees, resulting or relating in any\nway to or from issues raised and/or alleged by the German tax authorities against Ms.\nD.________.\n\n(3) Ms. D.________ agrees to keep Dr. A.________ currently informed of any proceedings\ninitiated and/or information requested from her by German tax authorities.\n\n(4) In addition, Dr. A.________ gives a tax-free gift to Ms. D.________ in the amount of three\nmillion five hundred thousand (3,500,000.00) U.S. dollars, on the same day for the next ten\n(10) years, starting January 15, 2016. The wire transfers must state the funds are a gift. If this\ngift should be subject to any gift tax, now or at any point in the future, Dr. A.________ shall\npay the applicable gift tax in its entirety. If Dr. A.________ dies prior to January 15, 2025, the\nremaining tax-free gift with any and all estate taxes, or gift taxes, as well as any other applicable taxes, shall be paid by his estate in full to Ms. D.________.\n\n(5) Dr. A.________ agrees by December 31, 2015, to fulfil the agreement with Ms.\nD.________ to transfer the three properties (but not any of the funds in any bank accounts)\nowned by I.________ LLC from Ms. D.________ to the designated entity, and shall simultaneously pay Ms. D.________ two million seven hundred eighty thousand ($2,780,000.00)\nU.S. dollars for such ownership of the three properties. In order to prevent any tax issues\nwith the German government for year 2015, Dr. A.________ also agrees to pay a separate\namount of fifty-six thousand (56,000.00) Euros for all rent incurred from the use of the three\nproperties from May through December 2015. This rent payment shall be reported and declared rental income in I.________ LLC's 2015 German and United States of America tax\nreturns.\n\n(6) Dr. A.________ further agrees that during his lifetime, or at the latest upon his death,\nthe three properties owned by I.________ LLC, shall be transferred to M.________.\n\n(7) Dr. A.________ agrees to be fully responsible for all incurred liabilities, expenses, insurance, payments, etc., concerning all of his employees who travel to the U.S.. Additionally,\nDr. A.________ agrees to be fully responsible for all legal expenses, fines, penalties, taxes\netc. due to the German, Swiss, or any other European tax authorities.\n\n(8) Dr. A.________ agrees to not discard of any of Ms. D.________s personal property from\nany and all of Dr. A.________'s properties located in Europe. Dr. A.________ agrees to pay\nfor any and all moving expenses in the event Ms. D.________ needs to remove her property from any and all of Dr. A.________'s properties located in Europe. Dr. A.________ further agrees to provide high quality health insurance for Ms. D.________ for coverage based\nin the state of N.________ in the U.S.A. until age sixty-seven (67).\n\n(9) […]\n\n(10) […]\n\n(11) […]\n\n(12) Ms. D.________ agrees she shall not make any claims regarding any ownership rights\nto any of Dr. A.________'s assets, unless Dr. A.________, his estate, executor(s), trustee(s), and/or his heirs is in breach of this Agreement and/or any other written agreement\nand obligations and actions set forth and listed in Attachment 1.\nSeite 5/59\n\n(13) Ms. D.________ agrees she shall not make any claims regarding any ownership rights\nto any assets of Dr. A.________'s entities worldwide, unless Dr. A.________, his estate,\nexecutor(s), trustee(s), and/or heirs is in breach of this Agreement and/or any other written\nagreement and obligations and actions set forth and listed in Attachment 1.\n\n(14) Ms. D.________ agrees she shall not make any claims regarding any ownership rights\nto '________TM' and '________ and design'.\n\n"}