Federal court ruling on the deduction of equity interest for determining the income subject to AHV

Federal court ruling on the deduction of equity interest for determining the income subject to AHV

Background / current handling
The income of self-employed persons subject to AHV is determined on the basis of the guidelines (WSN) of the Federal Social Insurance Office (FSIO). The guidelines state in margin number 1172 that the equity interest can be deducted from income, but only after the AHV / IV / EO contributions have been offset

Federal court decision supports the plaintiff’s complaint
This current handling based on the guidance document (WSN) was questioned with a complaint by a plaintiff at the cantonal administrative court. The court came to the conclusion that the current handling and thus the application of the guidelines did not comply with the law, as the AHV Federal Act (AHVG) does not explicitly state the point in time at which the equity interest rate is deducted.

This decision was taken to the Federal Supreme Court. In its decision of August 11, 2015 (9C_13 / 2015), the Federal Supreme Court supports the opinion of the cantonal administrative court and thus sets a new order for determining income.

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The order established by the Federal Supreme Court stipulates that equity interest must be deducted from income before the AHV / IV / EO contributions are set off. The new legal situation established with the judgment will apply in practice with immediate effect to all cases that have not yet been finally decided. The relevant margin number 1172 of the guidelines (WSN) can therefore no longer be used. The instruction will be adjusted with the next addendum.

The Federal Supreme Court also states that the established illegality of margin number 1172 of the guidelines (WSN) is not associated with a change in case law, as the Federal Supreme Court has so far never dealt in depth with the question of the order of the AHV contribution offsetting.

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