Facts
The appellants, [A.] and [B.] , were assessed by the Cantonal Tax Office of Nidwalden for a 2006 paid-out capital benefit from provident funds in the amount of CHF 750,000.-- with an amount of CHF 17,250.-- (direct federal tax) or CHF 49,500.-- (cantonal and municipal taxes). The appellants lodged an objection against this tax assessment decision and contested the tax sovereignty of the Canton of Nidwalden.
The Administrative Court of the Canton of Nidwalden did not consider the appeal, as it was not lodged within the time limit for appeal. The appellants then lodged an appeal with the Federal Supreme Court and requested the annulment of the decision of the Administrative Court and the remittal of the case for re-examination.
Considerations
The Federal Supreme Court has allowed the appeal in public law matters and joined the proceedings 2C_298/2015 and 2C_299/2015. It has found that the lower court wrongly did not consider the appeal, as the fiction of service in the case of lengthy proceedings cannot be applied without time limits.
The Federal Supreme Court has also assessed the material legal situation and found that the tax sovereignty of the Canton of Nidwalden is given for the assessment of the capital benefit. It has referred to the solution according to the brochure of the Swiss Tax Conference, according to which insurance benefits for permanent physical damage at the time of the…