Facts
The appellant [A.] has been living separately from his wife and two minor children since 1 October 2010. He paid maintenance contributions to his wife and children for the months of October to December 2010 amounting to CHF 3,150.--, CHF 3,240.-- and CHF 3,100.--, totaling CHF 9,490.--. In his 2010 tax return, he deducted these maintenance contributions. Furthermore, he claimed the tariff for jointly assessed persons and single-parent families (direct federal tax) and the full splitting tariff (cantonal tax).
The tax administration of the canton of Basel-Landschaft recognized the claimed maintenance contributions for the months of October to December 2010, but applied the tariff for single persons for both cantonal tax and direct federal tax.
The taxpayer lodged an objection against these tax assessment decisions, which was rejected. The Tax and Expropriation Court of Basel-Landschaft dismissed the appeal, and the Cantonal Court of Basel-Landschaft, Division of Constitutional and Administrative Law, also dismissed the appeal.
The appellant filed a complaint in public law matters with the request that the cost of living be deducted from taxable income, or alternatively, that the tax amount be reduced accordingly.
Considerations
The Federal Court examined the admissibility of the appeal and came to the conclusion that the appeal in public law matters is admissible.
The court discussed the statutory provisions in the system of annual taxation of natural persons in the event of marriage, divorce, or separation and came to the conclusion that the contested tax assessment complies with the statutory requirements.
The court also examined whether the tax assessment violates the prohibition of arbitrariness or constitutional principles of taxation and came to the conclusion that the tax assessment does not violate these principles.
The court also pointed out the progression in direct federal tax and came to the conclusion that the significantly higher…