Facts

[A.A.] and [B.A.] had married in 1990. In the matrimonial protection proceedings before the Cantonal Court of Nidwalden, they agreed on 26 March 2009, among other things, that [B.A.] would pay [A.A.] a property settlement of CHF 1.55 million and that the additional taxes and punitive taxes would be borne equally. The Cantonal Court of Nidwalden dissolved the marriage of the parties on 14 April 2011 and referred the property settlement to a separate proceeding, as at the time of the divorce, tax proceedings for additional taxes and punitive taxes were pending against the parties. By judgment of 7 May 2013, the Cantonal Court ordered [A.A.] to pay CHF 426,964.00 to [B.A.] . [A.A.] appealed against this to the High Court of the Canton of Nidwalden, which confirmed the first-instance decision on 20 February 2014.

Considerations

The Federal Supreme Court sets aside the decision of the High Court and remands the case for re-assessment to the lower court. It makes the following findings:

  • The agreement of 26 March 2009 also covers the additional taxes of [C. AG] , not just the personal additional taxes of the parties.
  • Insofar as [A.A.] has committed herself in the agreement to pay for punitive taxes that were imposed exclusively on other persons and not on herself, the agreement is null and void, as…