himself, his wife and some grandchildren, intending to avoid further scrutiny from the Supreme Court's prosecutor, the payment being an admission of fraud. Swiss and Spanish prosecutors also investigated several accounts related to the former King, such as an account in Switzerland with almost €8 million and an attempt to withdraw nearly €10 million from Jersey, possibly from a trust set up by or for Juan Carlos in the 1990s. Juan Carlos claims he is "not responsible for any Jersey trust and never has been, either directly or indirectly". In March 2022, Spanish prosecutors closed all cases against him following the same decision from Swiss prosecutors in December 2021. Zagatka Foundation Founded in Liechtenstein in 2003 and owned by Álvaro de Orleans-Borbón, a distant cousin of Juan Carlos who lives in Monaco received a large sum of money from Switzerland, Juan Carlos is named as the third beneficiary. In 2009 Álvaro de Orleans-Borbón paid a cheque from Mexico for €4.3 million into the account which the Swiss adjudicated belonged to Juan Carlos. Juan Carlos appears to have drawn down funds from the Zagatka foundation to spend €8 million between 2009 and 2018 on private flights, with Air Partner receiving around €6.1 million. Zagatka used commissions due to Juan Carlos and paid to Zagatka to invest millions, mainly in Ibex35 companies between 2003 and 2018. On 25 February 2021, Juan Carlos paid 4 million euros to the Spanish Tax Agency to avoid new tax offenses in relation with these flights. Lucum foundation A Panamanian Lucum foundation had Juan Carlos as the first beneficiary and King Felipe VI as a named second beneficiary, although King Felipe VI has subsequently relinquished any inheritance from his father Juan Carlos. Lucum received $100 million from the Saudi royal house in 2008. Swiss prosecutors are concerned about who at the Swiss bank, Mirabaud & Cie, knows who the account was for and what was discovered about the source of the funds from the Ministry of Finance of Saudi Arabia. They are also concerned about a transfer of €3.5m from Lucum to an account held by Dante Canónica in the Bahamas. In 2012 the Mirabaud bank, which had concealed from its employees the beneficial owner of the account, asked for the account to be closed, due to possible adverse publicity; this was when the bulk of the funds were transferred to Corinna zu Sayn-Wittgenstein-Sayn. Relocation abroad On