Facts
The case concerns the question of where the tax domicile of a man living in a patchwork family is located. The appellant is the sole shareholder and managing director of a holding company as well as the founder and chairman of the foundation board of a foundation, all of which are based in the Canton of Zug. After his divorce from the mother of his three children, he married a woman in 2019 who lives in a newly built apartment on a property in the municipality of V./LU. The appellant himself stays "here and there" or at least twice a week in this apartment, while he works during the day in an apartment in T./ZG. The two younger children live with their mother in W./ZG, while the older son lives in T./ZG, but stays in Lucerne during the week and travels to his mother on weekends.
The municipality of V./LU determined that the appellant was subject to unlimited tax liability in V./LU from the 2019 tax year onwards. The appellant objected to this and requested that it be determined that his tax domicile is not in V./LU, but in T./ZG. Alternatively, he requested that it be determined that he has an alternating domicile in V./LU and T./ZG.
Considerations
The Federal Court held that the principle of investigation applies in the assessment procedure, according to which the tax authorities must examine the entire facts of the case, including facts that are favorable to the taxpayer. The taxpayer is obliged to cooperate to a certain extent.
For the determination of the tax domicile, the focus of the person's personal interests is decisive. Various criteria such as the place of residence of family members, social relationships and professional status must be taken into account and weighed against…