Two cantons want to tax the same taxpayer with the wealth tax... what should be done?

👉 Two cantons are fighting over taxing the same taxpayer… except that the ICC procedures are not coordinated with those for the IFD. The FTA, in Bern, has the authority to settle such a dispute for the IFD.

As litigation is already ongoing before the ICC, the AFC decides to postpone its decision and wait to see what happens in court. The taxpayer does not see it this way and seizes the federal judges.

The taxpayer was challenging an interim decision. Federal judges accepted the case. They ruled that the FTA had independent jurisdiction and therefore could not postpone the proceedings it was responsible for: it had to investigate and make a decision on the merits.

The ruling is in German. It is a Graubünden (and Ticino) case.

TAF, stopping place A-6987/ 2025, of 3 February 2025