Facts
The Canton of Zurich and the Municipality of [G.] (appellants) initiated debt enforcement proceedings against [S.] (respondent) for a tax claim. The payment order was served on the respondent on 14 May 2009. At that time, the respondent was still domiciled in [A.] . Later, he changed his domicile. The appellants then filed a request for definitive debt enforcement at the District Court of Uster, the respondent's new domicile. However, the District Court did not enter into the request, as it denied its territorial jurisdiction.
Considerations
The Federal Supreme Court holds in its decision that according to the case law of the Federal Supreme Court, the place of jurisdiction for debt enforcement proceedings follows the debtor's domicile if the debtor changes his domicile after service of the payment order. The revision of the DEBA in…