Facts
A. AG has had its registered office in U. (AR) since June 4, 2008 and is controlled by the spouses A.A. and B.A. According to the commercial register entry, the company's purpose is wholesale, distribution and import of technical supplies. A. AG has a sister company, C. AG, with its registered office in V. (ZH), which pursues the same statutory purpose.
Following an audit at C. AG, the Tax Office of the Canton of Zurich notified A. AG in June 2016 that the Canton of Zurich would claim tax sovereignty over it from the 2008 tax period, as the company's business had been conducted in V. (ZH) and the registered office in U. (AR) was merely a sham domicile. The cantonal tax office held in its preliminary decision of February 13, 2017 that the tax sovereignty of the Canton of Zurich and the municipality of V. (ZH) over A. AG would be claimed from the 2011 tax period.
Considerations
The Federal Supreme Court examines whether the Canton of Zurich has succeeded in proving that the place of actual management of A. AG is located within its territory. The lower instance has found that the business of A. AG was conducted in V. (ZH) and the registered office in U. (AR) was merely a mailbox domicile. These findings are confirmed by the Federal Supreme Court.
Based on the statement of the representative of A. AG to…