Dismissal of the appeal against the tax assessment 2001

Facts

The appellant A. [X.] , a German national, has been living in the canton of Obwalden for years, while his wife B. [X.] lives in Hamburg and cares for her disabled mother. The tax administration of the canton of Obwalden assessed the appellant for the state and municipal taxes 2001 with a taxable income of CHF 14'900.-- and for the direct federal tax 2001 with a taxable income of CHF 19'600.--. The tax administration took into account the income of the wife, which it determined at its discretion, since the appellant had not provided any information about it.

The appellant lodged an objection against the tax assessment decisions, which were rejected by the tax administration. The Tax Appeals Commission of the canton of Obwalden overturned the objection and tax assessment decisions and referred the matter back to the tax administration for reassessment. However, the Administrative Court of the canton of Obwalden overturned the decision of the Tax Appeals Commission and confirmed the tax administration's objection decisions.

The appellant now requests that the judgment of the Administrative Court be overturned and the matter be referred back to it for a new decision and new tax assessment. He argues that his wife's income should not be taken into account for determining the taxable income.

Considerations

The Federal Court examines whether the lower court violated federal law by taking into account the income of the wife living abroad for the purpose of determining the taxable income for direct federal tax. The court finds that the spouses are living in a legally and actually undivided marriage, as they maintain their marital community and there is no permanent separation.

The court states that the legal situation regarding tax factors does not differ from the situation where both spouses are subject to Swiss tax jurisdiction. The income of the spouse living abroad is to be taken into account for determining the taxable income, and as a compensation, the tariff for married couples is applicable.

The court concludes that the lower court…