Joint and Several Liability of Spouses for Tax Debts

Facts

The complainant, a wife, was called upon by the tax administration of the canton of Appenzell A.Rh. to pay taxes that had arisen during her marriage. The wife argued that she was not liable for her husband's tax debts, as she lived under the marital property regime of separation of property and had not incurred the taxes jointly with her husband.

The communal tax office of the canton of Appenzell A.Rh. had served the wife and her husband with two tax assessment decisions for the tax periods 1985/86 and 1987/88. The wife argued that this service was not valid, as it had not been made individually.

The cantonal tax administration and the government council of the canton of Appenzell A.Rh. rejected the wife's objection and confirmed the joint and several liability of the spouses for the tax debts. The wife then filed a constitutional complaint with the Federal Court.

Considerations

The Federal Court examined the question of whether the service of the tax assessment decisions on the spouses jointly was valid. It came to the conclusion that the service was valid, as the tax assessment decisions had been served at the spouses' joint address and the spouses had thus had the opportunity to take notice of the decisions.

The Federal Court also examined the question of whether the joint and several liability of spouses for tax debts was unconstitutional. It came to the conclusion that the joint and several liability was not unconstitutional, as it was based on a statutory provision and did not violate the principle of the…