Facts
The company X. A.-G., headquartered in Lucerne, is associated with the company Z. & Cie in Zurich as a limited partner, with a participation of 30'500 francs. The participation was transferred to the company Y. A.-G. in Zurich for confidentiality reasons. The company X. was provisionally assessed in Zurich for the year 1953 with a capital of 30'000 francs and an income of 7'600 francs. It paid the cantonal and communal taxes in Zurich, while reserving the right to contest the double taxation.
The company X. also filed a tax return in Lucerne for the year 1953, declaring a capital of 500'000 francs and a profit of 17'998 francs. It requested that the participation in the company Z. & Cie be taken into account in the assessment of its taxable capital and income in Lucerne.
The canton of Lucerne assessed the company X. with a taxable capital of 500'000 francs and a taxable profit of 18'000 francs, without taking into account the participation in the company Z. & Cie. The company X. contested this assessment, requesting that the participation be taken into account to avoid double taxation.
Considerations
The Federal Court examined the issue of double taxation of the company X. for its participation in the company Z. & Cie. It considered that, according to the constant practice of the Federal Court, the tax domicile for the assets and income of limited partnerships is located at the company's headquarters, regardless of the taxation system of the cantons concerned.
The Federal Court also considered that the company X. was still the true limited partner of the company Z. & Cie, despite the transfer of the participation to the company Y. for confidentiality reasons. It therefore decided that the company X. had to be taxed for the participation in the company Z. & Cie and its income in Zurich, and that these amounts had to be…