Dismissal of the appeal against joint and several liability for federal and communal taxes

Facts

The appellants [A.] and [B.X.] , who were divorced on 6 September 2006, applied to the Rüschlikon tax office for a spouse's liability ruling for the outstanding federal and communal taxes from 1999. The tax office rejected the application and ruled that the appellants were jointly and severally liable for all outstanding federal and communal taxes up to and including the 2005 tax period. The Finance Directorate of the Canton of Zurich rejected an appeal against this decision.

The appellants applied to the FSCA to overturn the Finance Directorate's decision and remand the proceedings for the issuance of a liability ruling. They argued that appellant [A.] was insolvent and therefore only liable for his share of the total tax.

Considerations

The FSCA examined the admissibility of the appeal and concluded that the appeal in public law matters was admissible. It applied the law ex officio and examined the objections raised.

The court concluded that the joint and several liability of spouses in the event of divorce remains in effect for tax debts incurred during their cohabitation. The appellants had not objected to the joint and several liability…