Facts
The Vocational Training Foundation [X.] (hereinafter: Foundation) is a foundation pursuant to Art. 80 et seq. of the Swiss Civil Code (ZGB) domiciled in Solothurn. According to the foundation's purpose, it promotes vocational and continuing education in various professions. The foundation's assets consist mainly of real estate, bank deposits, and a loan to the training center of the industry association.
In 2005, the Foundation applied for tax exemption due to public benefit for federal, cantonal, and municipal taxes. The Tax Office of the Canton of Solothurn rejected the application, as the Foundation did not act selflessly in continuing education and there was no accounting separation of functions. The Foundation then filed an appeal and a complaint, which were dismissed by the Tax Court of the Canton of Solothurn in 2008.
Considerations
The Federal Supreme Court confirmed the rejection of the tax exemption. It stated that the general requirements for a tax exemption under Art. 56 let. g of the Federal Direct Tax Act (DBG) were not met, as it remained unclear whether the Foundation's actual activities corresponded to its statutory purpose. Although the Foundation transfers funds to the sponsoring association for vocational education, these are not clearly used for this purpose.
Furthermore, the Foundation does not pursue…