Facts
The appellant, [X.] , born 1949, single, moved from [A.] to [B.] on October 9, 1980, and registered as a weekly resident. He occupies a self-furnished 1-room apartment in [B.] and works in [C.] . His writings are deposited in [A.] , where he spends weekends, together with his sister, in a 4-room apartment.
On November 24, 2008, the Cantonal Tax Office of Zurich issued a preliminary decision on the claim of tax sovereignty and decided that the tax sovereignty of the Canton of Zurich and the tax community of [B.] would be claimed for the tax period 2007, liable as of January 1, 2007. The appeal against this preliminary decision was rejected by the cantonal tax office on February 12, 2009.
Against the decision of the Administrative Court of the Canton of Zurich, [X.] filed a complaint in public law matters with the Federal Court on May 7, 2010. He requests that the decision of the Administrative Court of March 3, 2010, be annulled and that it be established that the tax residence of the appellant in the tax year 2007 was in [A.] (Canton of Obwalden) and that the appellant did not have a tax residence in the Canton of Zurich in the tax year 2007.
Considerations
The Federal Court bases its judgment on the facts established by the lower court. The complaint is formally directed only against the judgment of the Administrative Court of the Canton of Zurich, but also materially against the Canton of Obwalden.
The Federal Court assumes that the tax residence (main tax domicile) of a non-self-employed person is the place where the person concerned stays with the intention of permanent residence or where the actual center of their life interests is located. This center of life interests is determined by the totality of objective, external…