Facts
The appellant was a (now liquidated) corporation with its registered office in U., Canton of Lucerne, which specialized in the development, production and sale of measuring equipment, software and devices for leak detection technology for utility companies. As of July 2, 2009, it transferred its registered office to the Canton of Zug, but retained an operating facility in the Canton of Lucerne.
For the tax period from July 1, 2009 to June 30, 2010, the appellant was taxed by both the Canton of Zug and the Canton of Lucerne. The Canton of Zug assessed it in accordance with the declaration, while the Canton of Lucerne determined a higher taxable net profit and accordingly taxed the appellant at a higher rate. The appellant then filed an appeal against the assessment of the Canton of Lucerne.
Considerations
The Federal Supreme Court concluded that the appellant had forfeited the right to challenge the assessment of the Canton of Zug. Although it was aware that it had an operating facility in the Canton of Lucerne, it submitted the tax return in the Canton of Zug without reservation and paid the taxes without making…