Facts
The appellant [X.] sold his 145 registered shares of [Y. AG] to [Z.] Holding AG on June 5, 2007, at a price of CHF 2,500,000.--. In the securities portfolio for the year 2006, [X.] declared a tax value of CHF 1,300,000.-- for the shares, which was increased to the sale price by the cantonal tax administration when assessing the state and communal taxes 2006.
The appellant lodged an objection and an appeal against the assessment, but they were unsuccessful. He then filed a complaint in public law matters and a subsidiary constitutional complaint with the Federal Court.
Considerations
The Federal Court examined the admissibility of the complaint and found that the complaint in public law matters is admissible, while the subsidiary constitutional complaint was not considered.
The court reviewed the appellant's complaint that the lower court had taken into account the purchase price of the shares as an asset for the tax year 2006, although the purchase contract was not concluded until 2007. The court found that the lower court could reasonably assume that the purchase price as such was not excessive and that the market value of the shares…