Decision on the Exemption of Swiss Post from the Real Estate Transfer Tax

Facts

Swiss Post, a public institution with its own legal personality, acquired a co-ownership share in a property in Davos in 1986. In 1998, it transferred a part of this share to a co-owner. The Land Registry Office in Davos obliged Post to pay a real estate transfer tax. Post unsuccessfully invoked its tax exemption under federal law before the cantonal instances. The Federal Court dismissed Post's administrative court appeal but accepted it as a constitutional appeal.

Considerations

The Federal Court states that the claim that a cantonal levy is incompatible with federal law can generally only be raised by way of a constitutional appeal due to a violation of the derogatory force of federal law, and not by way of an administrative court appeal. Post can therefore only pursue the appeal route against the levy decision, but cannot file an administrative law action.

Furthermore, the Court examines whether Post is exempt from the real estate transfer tax pursuant to Art. 10 of the Federal Act on Political and Police Guarantees in Favour of the…