Facts
The married couple A.X. and B.X. live in the Canton of Thurgau, where they are subject to unlimited tax liability. In addition, A.X. is subject to limited tax liability in the Canton of Schaffhausen due to economic affiliation, as he is engaged in a part-time self-employed activity there. The Reformed Protestant parishes of the city of Schaffhausen have levied church taxes on the taxable income of the husband in the Canton of Schaffhausen for the years 1995 and 1996. The church taxes were reduced to half or to the amount of CHF 319.85, as only the wife belongs to the Reformed Protestant denomination, while the husband is non-denominational. A.X. and B.X. have filed a constitutional appeal against this decision with the Federal Court.Considerations
The Federal Court dismisses the appeal. It adheres to its established case law, according to which the religiously mixed character of a family must be taken into account by only demanding a fraction of the full church tax, which corresponds to the ratio of the different church affiliations within the taxed community. In the opinion of the Federal Court, the calculation of church tax based on the total income of the family does not violate the freedom of religion. Rather, the spouses form a certain legal and economic unit, which is why it is permissible to take into account the income of the spouse who does not belong to the relevant church for the church tax of the spouse without income. The Federal Court also sees no violation of the principle of legality in tax law, as the church tax regulations of the association of Reformed Protestant parishes in the city of Schaffhausen constitute a sufficient legal basis. Contrary to the appellants' view, the term "church member" within the meaning of Art. 103 of the Schaffhausen Cantonal…