Facts
A. AG (now A. AG in liquidation) with its registered office in U. (ZH) was intended to develop, trade and distribute photographic material. In 2009, G. Co., Ltd. was interested in an exclusive licensing of the software "F." developed by A. AG. On July 1, 2010, A. AG sold the source code of the software for CHF 2.38 million to G. Co., Ltd. Already with the amendment of the articles of association dated April 23, 2010 (commercial register entry dated May 10, 2010), A. AG had transferred its registered office to W. (ZG).
On August 20, 2010, the Tax Administration of the Canton of Zug confirmed a tax ruling submitted to it by A. AG. According to this, the company is subject to unlimited tax liability as a mixed company in U./ZH for the tax period from January 1, 2010 to May 10, 2010, and in W./ZG for the period from May 11, 2010 to May 31, 2010 and the following tax periods.
The cantonal tax office of Zurich claimed tax sovereignty over A. AG for the Canton of Zurich and the municipality of Z./ZH from June 1, 2010 onwards with a preliminary decision dated March 3, 2015. A. AG unsuccessfully filed cantonal legal remedies against this.
Considerations
According to the case law of the Federal Supreme Court, the taxpayer forfeits the right to appeal if he unconditionally acknowledges his tax liability in a canton in the knowledge of the conflicting tax claim of the other canton. However, such forfeiture is only to be assumed with restraint, namely when the taxpayer's conduct appears to be an abuse of rights or a breach of good faith.
I…