Facts
The married couple W.N. and A.N. live in Switzerland. The husband works in the Principality of Liechtenstein, while the wife has not been employed since July 1, 1986. The Compensation Fund of the Canton of St. Gallen levied AHV/IV/EO contributions from the non-working spouse A.N. for the year 1997 in the amount of CHF 1,768.60, taking into account half of the employment income earned by the husband in the Principality of Liechtenstein as pension income.
The appeal against the contribution decision was dismissed by the Insurance Court of the Canton of St. Gallen. The Federal Insurance Court confirmed the decision.
Considerations
The 10th AHV revision abolished the former exemption of the non-working spouse from the obligation to pay contributions. According to the new Art. 3 para. 3 lit. a AHVG, the appellant would only not be subject to the obligation to pay contributions if her husband had paid at least double the minimum contribution to the Swiss AHV for the relevant period, which is not the case here.
The court held that the assessment of contributions based on pension income in accordance with Art. 28 AHVV is lawful. The term "pension income" is to be understood in the broadest sense, so that half of the husband's employment income, insofar as it is subject to the contribution obligation of a foreign social…