Facts

Parties: The taxpayer (appellant) against the Canton of Nidwalden Tax Office.

Facts:

  • The taxpayer suffered a traffic accident in 1996 and received insurance benefits of Fr. 160'422.-- and Fr. 220'000.-- in 2005.
  • She moved her residence from Basel-Landschaft to Nidwalden on December 28, 2005.
  • The Canton of Nidwalden Tax Office assessed the tax period 2005 in 2008 but revoked the assessment in 2010, attributing tax sovereignty to Basel-Landschaft.
  • Basel-Landschaft assessed the benefits, but the Canton Court of Basel-Landschaft ruled in 2016 that Nidwalden was competent.
  • Nidwalden reassessed the tax period 2005 in 2017, whereupon the taxpayer filed an objection and invoked the statute of limitations.
  • The Administrative Court of Nidwalden confirmed the assessment in 2019 and dismissed the appeal.

Main question: Is the assessment of the tax period 2005 inadmissible due to the statute of limitations having elapsed?

Considerations

The Federal Supreme Court examines the appeal in public law matters and bases the facts on the previous instance (Art. 105 para. 1 FSCA).

According to Art. 216 para. 1 DFTA 1990, the canton is competent in which the taxpayer has his tax residence at the end of the tax period. The statute of limitations for assessment is five years (Art. 120 para. 1 DFTA), but does not begin during an objection procedure (Art. 120 para. 2 lit. a DFTA).

The previous instance argued that the assessment deadline had been…