Facts
The municipality of Silvaplana has introduced an annual tax on secondary residences. Owners of secondary residences that are not used for tourism purposes are subject to this tax, which amounts to 2 per mille of the tax value of the dwelling. The owners can receive a tax reduction if they use their dwelling for tourism purposes. Several owners of secondary residences have challenged this tax before cantonal and federal courts.Considerations
The Federal Court considers the tax on secondary residences to be a tax and not a causal levy. Although it has an incentive effect, this tax is a suitable means to achieve the legitimate goal of the municipality to improve the use of the existing secondary residences on its territory. The municipality is entitled to introduce this tax, as neither the federal popular initiative on secondary residences nor the new Article 75b of the Federal Constitution exclude this possibility. Furthermore, cantonal law provides the municipality with a sufficient legal basis to legislate on this matter. The Federal Court does not see the tax…