Facts

Parties: Tax administration of the canton of SocRA (appellant) against A. AG (taxable person).

Courts: Federal Supreme Court, 9C_323/2023 of August 7, 2024.

Facts:

  • [A. AG] moved its statutory seat from U./ZH to V./CustA in May 2015.
  • It filed the tax return for the tax period 2015 in the canton of SocRA and was assessed there.
  • The tax office of the canton of Zurich also assessed the direct federal tax for the same period.
  • The Federal Tax Administration (FTA) determined that the canton of Zurich was competent.
  • The Federal Administrative Court ordered the canton of SocRA to refund the tax paid.
  • The Federal Supreme Court partially overturned the judgment of the Federal Administrative Court and established the nullity of the assessment decision of the canton of SocRA.

Considerations

The Federal Supreme Court examined the competence of the canton of SocRA to levy the direct federal tax for the tax period 2015. It found that the competence lay with the canton of Zurich, as [A. AG] had its statutory seat in Zurich. The assessment decision of the canton of SocRA was declared null and void, as the canton was not competent.

The court emphasized that the direct federal tax is assessed and collected by the cantons, but only one canton can be competent. The FTA has the right to determine the place of assessment if several cantons are in question. The assessment decision of the incompetent canton is null and void, and the taxable person has nevertheless made a discharging payment.

The Federal Supreme Court decided that the incompetent canton must deliver the federal share to the Confederation and transfer…