Facts
The case concerns the liability of the governing bodies of a company for contribution claims of the Old-Age and Survivors' Insurance (AHV) pursuant to Art. 52 OASIA. The appellants, 1. A. and 2. B., challenge the decision of the Administrative Court of the Canton of Zug, which held them liable as governing bodies of the company for outstanding AHV contributions.
The Federal Supreme Court had to examine whether the extension of liability under Art. 52 OASIA to the employer's governing bodies is lawful or whether, as claimed by the appellants, the wording of the law precludes such an interpretation.
Considerations
The Federal Supreme Court adheres to its established case law on the liability of governing bodies under Art. 52 OASIA. It justifies this by stating that neither the wording of the law nor the legislative materials provide any indication that the legislator intended to exclude the liability of the governing bodies. Rather, the liability of governing bodies corresponds to general principles of law and is also found in private law.
The Federal Supreme Court points out that both the Federal Council and Parliament have confirmed the existing case law on…