A simulated legal transaction only exists if the real will of the parties does not coincide with the expressed will, i.e. if the parties merely aim to create the appearance of a serious transaction towards third parties while internally they agree that the declarations made among them shall have no legal consequences whatsoever or shall not have the legal consequences corresponding to their content.
German: Simuliertes Rechtsgeschäft (734)
Source: LK-Lötscher, 11.05.2020
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