Facts
Josef A. operated a sole proprietorship in addition to the J. A. AG. In 1971, a liquidation settlement was confirmed for the sole proprietorship. The Compensation Fund for the Swiss Automotive, Motorcycle and Bicycle Trade reported claims for social security contributions from January 1970 to May 1971 totaling CHF 27,649 in the bankruptcy proceedings. The Compensation Fund of the Canton of Graubünden awarded Josef A. a half-simple disability pension as of May 1975 and at the same time ordered the ongoing offsetting of this pension against the outstanding Old Age and Survivors' Insurance (AHV) contributions.
Josef A. filed a complaint against this offsetting order with the Administrative Court of the Canton of Graubünden. He argued that the offsetting was inadmissible under Art. 213 of the Federal Debt Enforcement and Bankruptcy Act (SchKG), as it was not possible to offset an obligation that arose after the opening of bankruptcy proceedings against claims from the time before the bankruptcy. The Administrative Court dismissed the complaint, as the application of Art. 213 SchKG is excluded in social insurance law by Art. 16 and 20 of the Federal Old Age and Survivors' Insurance Act (AHVG).
Josef A. then filed an administrative court appeal with the Federal Insurance Court.
Considerations
The Federal Insurance Court states that according to Art. 50 of the Federal Disability Insurance Act (IVG), Art. 20 para. 2 AHVG applies mutatis mutandis to the offsetting of disability insurance benefits. Accordingly, claims under social insurance legislation can be offset against due benefits, provided that the offsetting does not put the insured person in financial hardship.
The court finds that in the present case, no financial hardship of the appellant is apparent. Furthermore, it concludes that the exclusion of offsetting under Art. 213 para. 2 SchKG does not apply within the scope of Art. 20 para. 2…