Facts
The Helsana Versicherungen AG, a public limited company based in Dübendorf, took over part of the assets and all liabilities from the associations Krankenkasse Helvetia and Artisana Kranken- und Unfallversicherung. In 2000, the basic and supplementary insurance areas were legally separated. The Helsana Versicherungen AG claimed tax exemption under federal law (Art. 17 HIA; Art. 80 GSSLA) for its four business properties in the canton of Valais.
The Cantonal Tax Administration of Valais granted tax exemption for income and capital tax, but levied real estate tax on the Helsana Versicherungen AG. The Cantonal Commission for the Assessment of Legal Entities rejected the appeals against these tax assessment decisions.
The Helsana Versicherungen AG filed a complaint with the Tax Appeals Commission of the canton of Valais, arguing that Art. 80 HIA aims to exempt health insurers from all direct taxes, including real estate tax.
Considerations
The Federal Court examined the compatibility of the Valais real estate tax with the federal regulations on tax exemption for insurance providers (Art. 17 HIA or Art. 80 GSSLA). It found that the Valais real estate tax is a direct cantonal tax and falls under the tax exemption provision of Art. 17 para. 1 HIA or Art. 80 para. 1 GSSLA.
The court pointed out that tax exemption applies not only to social health insurance but also to supplementary insurance if the income and assets serve exclusively the purpose of social health insurance. It examined whether the income and assets of the…