Facts
[A.A.] and [B.A.] filed the tax returns for the years 2007 to 2009. The tax authority made various deviations from these declarations, in particular due to monetary benefits from [B. AG] , of which [A.A.] was the sole shareholder. The appeals of the complainants against these assessments were partially upheld, but the authority maintained the offsetting due to monetary benefits.
The complainants then appealed to the Tax Court of the Canton of Solothurn. This court confirmed the appeals in part, but also maintained the offsetting due to monetary benefits. Against these judgments of the Tax Court, [A.A.] and [B.A.] have now filed an appeal in public law matters with the Federal Supreme Court.
Considerations
The Federal Supreme Court dismisses the appeals. It states that the tax authority was entitled, based on the legally binding profit tax offsetting at [B. AG] , to assume within the framework of the assessment of the sole shareholder [A.A.] that the monetary…