Tax Practice Basel-Landschaft (March 2019 edition)

The tax administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) edition March 2019.

The tax administration of Basel-Land Canton is devoting the following decisions in the published BLStPra issue March 2019:

Decision of the Basel-Land Cantonal Court of 14 November 2018: proof of transfer of residence. Proof must be provided of the definitive severance of ties with the previous place of residence. It is not enough to pick out only individual points, to consider them in isolation and to try to substantiate or invalidate them with arguments. What is always decisive is an overall consideration of all objective and external circumstances from which the centre of life can be identified. The discrepancy between the two competing living situations plays an important role. Likewise, the unchanged registration of all vehicles at the previous place of residence is an important indication. A further decisive factor is the determination by the tax authorities of the alleged new place of residence that this place is only a dummy domicile and that a tax claim would therefore be waived.

Decision of the Tax Court of the Canton of Basel-Landschaft of 2 November 2018: Deduction of asset management costs. The deduction of asset management costs presupposes that they are in the nature of extraction costs. This means that the expenses must necessarily have a direct connection with taxable investment income or with the preservation of the assets. This tax-reducing evidence must be provided by the taxpayer as the party subject to the burden of proof. A mere division into services of the bank subject to VAT and services not subject to VAT is not sufficient in itself, but only a concrete list of the individually provided services.