Facts
In January 1999, the marriage of A. and his then wife was divorced. In August 2013, A. made a purchase of CHF 81,500 into his pension fund, financed by an interest-free loan from his mother. Less than three years later, in May 2015, A. retired and received the pension benefits from the pension fund in the form of a lump-sum payment (CHF 1,224,906.50).
The tax authority did not allow the deduction of the purchase, as it had occurred less than three years before the planned retirement with a lump-sum withdrawal. A. filed a complaint against this decision.
Considerations
The Federal Supreme Court concluded that the exception in Art. 79b para. 4 BVG (Swiss Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans) refers not only to the amount limitation of para. 1, but also to the three-year blocking period provided for in Art. 79b para. 3 BVG. Accordingly, a lump-sum withdrawal within three years is not excluded in the case of a repurchase after divorce or judicial dissolution of a registered partnership.
However, the Federal Supreme Court examined whether there was a case of tax evasion in the present case. It…