Facts
The [A.] Association, domiciled in [B.] TG, was exempted from cantonal and federal direct taxes by the Department of Finance and Social Affairs of the Canton of Thurgau on 15 April 2014. By decision of 4 March 2016, the Department revoked this exemption. The Association unsuccessfully appealed to the Administrative Court of the Canton of Thurgau. The Association then filed a complaint with the Federal Supreme Court.Considerations
The Federal Supreme Court upheld the revocation of the tax exemption, albeit on different grounds than the lower instance. The decisive factor was that the requirements for tax exemption due to non-profit status were not met: - There was a lack of sufficient public interest, as the Association's donations almost exclusively went to Jewish-Israeli institutions in economically highly developed countries, thus benefiting a too narrow circle of recipients. - It could not be sufficiently proven that the funds were actually used for non-profit purposes. Instead, there were indications that it was merely a…