Facts
The [Z. AG] , a stock company with its seat in [X.] , was originally founded as [Y. GmbH] with its seat in [U.] (ZH). Over time, the seat was relocated several times, first to [V.] (SZ) and later to [W.] (NW). The Canton of Zurich claimed tax sovereignty for the tax periods 2008-2011, although the company had its seat in Nidwalden. The Canton of Nidwalden had already assessed the company for the tax periods 2008 and 2009.
The [Z. AG] filed a complaint with the Federal Court and requested that tax sovereignty for the years 2008 to 2011 be assigned to the Canton of Nidwalden. The Federal Court had to decide whether the Canton of Zurich could claim tax sovereignty for the aforementioned tax periods.
Considerations
The Federal Court examined tax sovereignty according to Art. 20 para. 1 of the Federal Act on the Harmonization of Direct Taxes of the Cantons and Communes (DTHA). It found that the company had its seat in Nidwalden, but the actual administration and management took place in Zurich. The court ruled that the Canton of Zurich could claim tax sovereignty for the tax periods 2008-2011, since the company had its actual administration and management in Zurich.
The court also rejected the plea of forfeiture by the Canton of Nidwalden, as the Canton of Zurich had asserted its right…