Facts
The complainants, A. and [B.C.] , have been married since 1982 and reside in [X.] , Canton of Zurich. [A.C.] is the director of a public institution in Bern and spends his working week there. The tax administration of the Canton of Bern determined by decision of June 11, 2001, that [A.C.] 's main tax domicile is located at his place of work in Bern as of January 1, 2001. The complainants did not appeal this decision. By assessment decision of September 24, 2002, the Canton of Zurich maintained its undivided tax sovereignty over both spouses for the 2001 state and communal tax. The complainants' appeal against this decision was unsuccessful.
On December 31, 2002, the complainants filed a double taxation complaint with the Federal Court and request that the inter-cantonal double taxation be eliminated and that it be determined that the cantons involved have shared tax sovereignty over the husband's income and movable assets.
Considerations
The Federal Court dealt with the constitutional complaint against the appeal decision of the Cantonal Tax Office of Zurich of December 5, 2002, and against the tax domicile decision of the tax administration of the Canton of Bern of June 11, 2001. It found that the complaint is admissible since the cantonal instances do not need to be exhausted.
The court further found that a double taxation violating Art. 127 para. 3 Cst. occurs when a taxable person is subject to taxation by two or more cantons for the same tax object and for the same period. It also found that the tax domicile of a non-self-employed person is the place where the person stays with the intention of permanent residence or where the center of their life interests is located.
The court decided that the complainant [A.C.] , as director…