Facts
The case concerns the reimbursement of unlawfully received benefits from the Old Age and Survivors' Insurance (AHV). The East Swiss AHV Compensation Fund for Trade and Industry demanded the reimbursement of a total of CHF 24,228 from E. The Compensation Fund rejected a request for waiver, as the relevant income limit was exceeded by CHF 5,532.
The Federal Supreme Court had to decide whether the Compensation Fund was entitled to claim the entire reimbursement amount in this case, or whether a partial waiver of the reimbursement claim should be granted.
Considerations
According to the case law of the Federal Supreme Court, a "significant hardship" within the meaning of Art. 47 para. 1 AHVG exists if two-thirds of the attributable income do not reach the income limit applicable under Art. 42 para. 1 AHVG, increased by 50%. In such cases, the reimbursement can be waived in whole or in part.
The Federal Supreme Court states that the solution applied by the Compensation Fund, to deny the hardship case in the event of any, even the slightest, excess of the relevant income limit and to demand the entire reimbursement…