Facts
The appellant [A.] operates a physiotherapy practice in [U. AG] . In her accounting for the year 2010, she reported a private portion of CHF 1,800.-- for the overnight stays in the business premises. The Cantonal Tax Office of Aargau increased this private portion to CHF 3,600.--. [A.] unsuccessfully appealed this increase up to the Administrative Court of the Canton of Aargau. [A.] then filed a public law appeal with the Federal Supreme Court. She requested to completely waive the deduction of a private portion from the rental costs.Considerations
The Federal Supreme Court stated that in the case of self-employment, business or professional expenses can be deducted, while expenditures for private purposes are not deductible. In the case of assets used for both business and private purposes, the private portion must be estimated, and this estimation represents a discretionary decision by the tax authorities, which the Federal Supreme Court only reviews for arbitrariness. In the present case, the Federal Supreme Court concluded that the rental costs for the 3 1/2-room physiotherapy practice were fully business-related and thus exclusively business-justified. The regular overnight stays of the appellant in the practice did not change this, as she only used a foldaway bed for this purpose, and the private use did not in any way restrict the professional use of the premises. Furthermore, the costs for the private apartment…