Facts
The companies [A. AG] , [B. AG] and [C. AG] had their registered office in the Canton of Solothurn during the tax periods 2008-2013. The chairmanship of the Board of Directors was held by [D.F.] . [E.F.] née [G.] was a member of the three Boards of Directors.
In 2018, the Tax Office of the Canton of Solothurn initiated proceedings for alleged tax evasion in the tax periods 2008-2013. The reason was the booking of expenses that were not justified for business purposes.
The attorney Daniel Jaccard, who had been called in by the companies, requested the Tax Office to send the complete files. The Tax Office refused and stated that the files could only be inspected on the office premises.
The three companies appealed against the decisions of the Tax Office to the Tax Court of the Canton of Solothurn. The Tax Court dismissed the appeals. The Tax Court decided that although there was a right to inspect the files, this could only be fulfilled by inspecting the files on the office premises and not by sending the files to the attorney.
Considerations
The Federal Supreme Court confirmed the decisions of the Tax Court. It stated that the right to inspect the files under Art. 114…