Facts
The appellant, a German national, was ordered by the tax administration of the canton of Thurgau to provide security for a direct federal tax in the amount of CHF 140'619.20. The appellant had failed to submit his tax return for 2004 and had been in arrears with his tax payments for several years. The tax administration feared that the appellant might transfer his assets abroad or emigrate himself, as he owned real estate in Germany.
The appellant filed an administrative court appeal against the precautionary measure and requested its cancellation. The tax administration and the Federal Tax Administration requested the dismissal of the appeal.
Considerations
The Federal Court examined the administrative court appeal and came to the conclusion that the precautionary measure was lawful. The court found that the payment of the tax claim was objectively at risk, as the appellant had been in arrears with his tax payments for several years and was unable to settle these arrears within a reasonable period.
The court also found that the appellant had given an indication that he might transfer his assets abroad or emigrate himself by putting his residence up for sale. This behavior could be considered as an indication of a tax risk.
The court also rejected the appellant's argument that…