Facts
The spouses Dr. [A.A.] and [B.A.] born [C.] , residing in [X.] /ZH, held a participation of 16,666 percent in [D. GmbH] , based in [Y.] (DE). In 2009, they received a dividend of CHF 722'719.--. They filed an application for a lump-sum tax credit on March 7, 2010. The Cantonal Tax Office of Zurich set the refund for the federal share at CHF 21'685.65 and for the cantonal share at CHF 5'501.35. The spouses [A.] -[C.] 's objections against this decision were partially successful, and the tax office increased the cantonal share of the basic tax to CHF 36'132.--. The Tax Appeals Court of the Canton of Zurich partially upheld the appeal and set the federal share at CHF 21'686.-- and the cantonal share at CHF 67'503.--.
Considerations
The Federal Court examined the jurisdiction and the prerequisites for admission of its own motion. The appeals are directed against the final decision of a cantonal authority in a matter of public law. The appeal in public law matters is generally admissible.
The Federal Court bases its judgment on the facts established by the lower court. It can only correct or supplement the factual findings of the lower court if they are obviously incorrect or based on a violation of the law within the meaning of Art. 95 FSCA.
The dispute and the subject of examination is essentially whether and, if so, how the partial taxation procedure affects the lump-sum tax credit, in particular with regard to the…