Facts
The case concerns the issue of offsetting the personal contributions of self-employed persons in the Old-Age and Survivors' Insurance (AHV). The appellant, a self-employed person, objects to the procedure of the compensation fund in calculating his contribution-liable income for the years 1979 and 1980.
According to the Federal Act on Old-Age and Survivors' Insurance (AHVG), a contribution of 9.4% is levied on income from self-employment. This contribution-liable earned income is determined according to Art. 9 para. 2 AHVG, by making various deductions from the gross income. Unlike with direct federal tax, the personal contributions of self-employed persons may not be deducted for AHV purposes.
The appellant argues that the contribution-liable income of self-employed persons should not be determined by the compensation funds, but by the tax authorities. Consequently, it is also the task of the tax authorities to reverse the deduction of contributions allowed for direct federal tax and to perform the AHV-related offsetting of contributions.
Considerations
The Federal Court rejects this argument. It clarifies that, according to the law, the task of determining the contributions lies with the compensation funds, which use the information provided by the tax authorities on income and equity capital as a basis. The compensation funds then have to independently consider the AHV-specific deviations from the direct federal tax, in particular the offsetting of the personal contributions of self-employed persons.
The Federal Court explains that the purpose of the offsetting is to reverse the tax-deductible, but AHV-legally inadmissible deduction of personal contributions. Only those contributions that were definitively assessed, i.e., determined or invoiced, in the calculation years may be offset. The…