Facts
Several properties have passed into the ownership of G., F. and H. by inheritance. The owners form the simple partnership X, which has the purpose of managing, purchasing and selling properties. The proceeds from the rental of the properties are divided equally among the partners of the simple partnership.
The Compensation Fund of the Canton of Valais retrospectively determined the personal AHV/IV/EO contributions for the years 2001 to 2006 and based the contribution assessment on the proportionate rental income recorded in the tax returns. G. and F. filed appeals against the contribution decisions, which the cantonal insurance court upheld and revoked the appeal decisions.
The Federal Social Insurance Office filed a public law appeal against the lower court's decision.
Considerations
The Federal Supreme Court states that income from the rental of properties that belong to business assets constitutes income from self-employment and is therefore subject to AHV contribution obligation. This results from the principle of parallelism between tax and…