Facts
The tax administration of the canton of Schwyz had determined the wealth tax value of a property with effect from the date of acquisition at CHF 678'651.--. The respondent, [Y.] , requested that the tax valuation be reduced to CHF 400,000.--. The Administrative Court of the canton of Schwyz lifted the appeal decision and referred the matter back to the lower instance so that it could provisionally correct the wealth tax value.
The cantonal tax administration filed an administrative appeal and requested that the decision of the Administrative Court be lifted and the matter referred back to the lower instance. The Federal Court had to decide whether the respondent has a claim to equal treatment in wrongdoing, i.e. whether she can demand that her property be valued for wealth tax purposes like the so-called old valuations.
Considerations
The Federal Court first examined whether the old valuations comply with the current legal situation. It found that the old valuations according to § 12 para. 1 sentence 2 aSchätzV/SZ are contrary to federal law, as they provide for a general deduction of ten percent. The Federal Court came to the conclusion that the valuation of the respondent's property is in line with the new cantonal tax law as well as with the DTHA, while the old valuations based on § 12 para. 1 aSchätzV/SZ no longer comply with the legal situation applicable since January 1, 2001.
The Federal Court then examined whether the respondent has a claim to equal treatment in wrongdoing. It found that the cantonal authorities have not indicated that they will accept the old valuations that…