Facts
Spouses X. and [Y.] lived together in Münchenstein/BL. In January 2005, the husband ([Y.]) deregistered with the municipality effective March 15, 2005 and indicated "global traveler" as his new address, while the wife (X.) remained in Münchenstein. The Tax Administration of the Canton of Basel-Landschaft assessed X. for the 2005 cantonal and federal direct taxes, taking into account the income and assets shares of her husband. The Tax Court and the Cantonal Court of Basel-Landschaft partially upheld the legal remedies filed against this.
The Federal Tax Administration (ESTV) filed an appeal with the Federal Supreme Court against the judgment of the Cantonal Court, which provided for separate taxation of the spouses' income.
Considerations
The Federal Supreme Court upholds the appeal and confirms the decision on the objection of the cantonal tax administration dated March 13, 2007 regarding the federal direct tax. It states that the domicile of a person, once established, generally remains until a new domicile is acquired (the so-called "rémanence du domicile"). Further requirements must be met for separate taxation of the spouses, in particular, there must no longer be a marital community.
In the present case, the spouses continued to maintain the marital community and lived off their joint resources. Therefore, a factor…