Facts
X. is the owner of a property in the Canton of Glarus, which he uses as a secondary residence. The tax administration of the Canton of Glarus set the taxable imputed rental value for this secondary residence in the 2001 tax period in accordance with the market rental value. X. unsuccessfully demanded that the imputed rental value of his property for the cantonal tax be reduced to 60% of the market rental value, just as is done in the Canton of Glarus for owner-occupied residential property at the place of residence.Considerations
The Federal Supreme Court holds that the regulation issued by the Cantonal Council of the Canton of Glarus, according to which the imputed rental value of secondary residences is taxed at market value, while for primary residences a reduced imputed rental value of 60% of the market value applies, is compatible with the Tax Harmonization Act and the principle of legal equality. The distinction between primary and secondary residences is permissible, as the promotion of owner-occupied housing at the main place of residence is a constitutional objective that…