Facts
The complainants, [X.] and [Y.] , are married and have two daughters. [X.] is a Czech national and has been living in Switzerland for a long time, where the spouses own an apartment in Zurich. [X.] is the managing director and owner of two trading companies in the Czech Republic. The spouses were assessed in Zurich until the 2006 tax period.
In the assessment procedure for the 2007 tax period, the taxpayers claimed that [X.] was resident in the Czech Republic. However, the cantonal tax office of Zurich found that [X.] was still resident in Zurich and therefore liable to tax here. The appeals against these rulings were unsuccessful.
The Tax Appeals Court of the Canton of Zurich dismissed the appeal lodged against this decision. The Administrative Court of the Canton of Zurich upheld these rulings. The complainants now request the Federal Court to set aside the judgments of the Administrative Court of the Canton of Zurich and to reassess the direct federal tax 2007 and the income and wealth tax 2007.
Considerations
The Federal Court must examine whether the complainant [X.] had his residence in Switzerland during the 2007 tax period. The lower court found that the complainant generally spent every weekend with his family in Zurich. The complainants did not successfully challenge this finding.
The Federal Court has further found that the center of the complainant's life interests is in Switzerland. The lower court noted that all the circumstances on record up to 2006 indicated that the center of the husband's life interests was in Switzerland. The complainants have not shown how the actual circumstances…