Dismissal of the Appeal against the Real Estate Transfer Tax

Facts

The [A.] (born 1952), residing in [U.]/AG, acquired a single-family house in the municipality of [V.]/SO for CHF 1,425,000.-- on March 19, 2013. He moved in with his partner on March 25, 2013. On February 27, 2014, he sold the property for CHF 1,400,000.--. The property owner applied to the Tax Office of the Canton of Solothurn for an exemption from the real estate transfer tax, as he had used the property permanently and exclusively for his own use. The request was rejected, as the period between acquisition and disposal was less than one year. The property owner's objection and appeal remained unsuccessful.

Considerations

The Federal Supreme Court notes that the lower instance correctly based the assessment of the duration of self-use on the date of the obligation transaction (purchase contract). This corresponds to the practice of the Canton of Solothurn and is constitutionally unobjectionable. Furthermore, the lower instance correctly did not recognize any…