Facts
The [A. AG] was registered in the commercial register of the Canton of Zug on 13 June 2008 with its seat in the city of Zug. As of 20 January 2011, it relocated its seat to [V.] strasse 30, 6301 Zug. The Cantonal Tax Office of Zurich ordered in a preliminary decision of 9 September 2016 that the tax sovereignty of the Canton of Zurich and the city of Winterthur would be claimed as of 1 January 2013. The [A. AG] filed a complaint in public law matters with the FSCA, requesting that the complaint against the claim of unrestricted tax sovereignty of the Canton of Zurich be granted and that the tax sovereignty be decided in a non-partisan manner.
The lower court considered that the points of contact of the appellant with the statutory seat in Zug were extremely minor. The place of actual management is, in accordance with practice, where a company has its economic and actual center or where the management normally exercised at the seat is carried out.
Considerations
The FSCA applies the law ex officio. The principle of ex officio application of the law applies from the outset only within the scope of the subject matter that is before the court for decision. The reasoning does not need to explicitly designate the allegedly violated legal norms or principles; it also does not need to be correct, but it must be relevant and show that and why, in the opinion of the appellant, the law is violated.
The tax law affiliation of legal entities is determined primarily by the location of the seat, provided that this is not only of a formal nature. In this case, reference is made to the location of the actual business management. The place of actual management is, in accordance with practice, where a company has its economic and actual center…