Dismissal of the request for the revocation of the joint (co-)liability due to the lack of insolvency of the husband

Facts

The married couple B.A. and A.A. have their tax residence in U./ZH. Married since November 15, 2002, they live in a legally and factually undivided marriage. For the 2018 tax period, they were assessed with legal force. On May 25, 2021, they requested the Tax Office of the Canton of Zurich to determine that the joint (co-)liability had lapsed, as the outstanding tax debts of CHF 272,741.35 were essentially attributable to the husband's income at the time. The husband is now unable to pay the tax debts, which is why the wife should be released from the joint (co-)liability. The Administrative Court dismissed the request at the cantonal final instance, which was confirmed by the Federal Supreme Court.

Considerations

According to the Federal Supreme Court, insolvency within the meaning of Art. 13 para. 1 sentence 2 DBG only exists if the spouse in a legally and factually undivided marriage or the person in a legally and factually undivided registered partnership has no seizable income and no realizable assets at least in the medium term. The mere credible demonstration of the alleged insolvency is not sufficient, it must be proven.

In the present case, the husband has a monthly pension income of CHF 8,000 and modest assets of CHF…