Rejection of the constitutional appeal against double taxation for the tax years 1989 to 1994, Acceptance of the appeal for the tax years 1995 and 1996

Facts

X. has been the owner of a single-family house in the municipality of A. (Canton of Thurgau) since 1981, which he occupied until his divorce from his then wife in 1987. He then deregistered and moved to B. (Canton of Zurich). As of January 1, 1989, he registered as a weekly resident in A.

The Tax Office of the municipality of [A.] initially made an intercantonal tax allocation for X. from 1989 onwards, whereby it arrived at a taxable income and assets of CHF 0.-- in the Canton of Thurgau for 1989, 1991 and 1992. The Tax Commissioner of the Cantonal Tax Administration of Thurgau subsequently concluded that the spouses X. had their tax domicile in the Canton of Thurgau and, by decision of December 2, 1993, retroactively claimed the right to tax them for the Canton of Thurgau from January 1, 1989 onwards.

X. filed a constitutional appeal against the Canton of Zurich and the Canton of Thurgau due to double taxation on July 15, 1996, following the assessments of the municipality of [A.] of June 17 and 20, 1996.

Considerations

The Federal Court does not enter into the constitutional appeal insofar as it concerns the taxes for 1989 to 1994. The decision of the Administrative Court of February 8, 1995, which addressed the tax domicile decision of December 2, 1993, has become legally binding and has decided on the tax domicile for the period from January 1, 1989 to December 31, 1994. To this extent, the constitutional appeal cannot be entered into due to tardiness.

However, the appeal…