Facts
[P.], born in 1967, is a self-employed individual affiliated with the compensation fund medisuisse and has been voluntarily insured with the pension fund of his staff (Pension Fund X.) since January 1, 2004. The compensation fund set the personal contributions for 2004 and 2005, deducting half of the personal contributions made to Pension Fund X. in those years from the income subject to contributions.
[P.] filed a complaint against the decisions of the compensation fund. The Insurance Court of the Canton of St. Gallen partially upheld the complaint and referred the matter back to the compensation fund for a new determination of the contributions, taking into account an income subject to contributions of CHF 1,409,869 (after deducting half of the ordinary contributions of CHF 204,170 paid that year into his own occupational pension plan).
[P.] filed a public law appeal with the aim of being able to deduct the full amount of his personal contributions to his own occupational pension plan from the income subject to contributions.
Considerations
According to Art. 9 para. 2 lit. e AHVG, personal contributions to occupational pension plans are deducted from the gross income generated by self-employment, to the extent that they correspond to the usual employer's share. According to the case law of the Federal Supreme Court, self-employed individuals without employees can deduct a maximum of half of their personal contributions to the…