Contribution Obligation of the Foreign Employer Uber B.V.

Facts

Uber B.V., headquartered in the Netherlands, is the employer of the UberX, UberBlack, UberVan, and UberGreen drivers, who are engaged in dependent employment. The Uber Switzerland GmbH, based in Zurich, represents the permanent establishment of Uber B.V. in Switzerland, which is why Uber B.V. is subject to the contribution obligation based on Art. 12 para. 2 AHVG.

Considerations

The Federal Supreme Court has determined that Uber B.V. has extensive powers of instruction over the drivers and that the drivers are in a subordinate relationship to it. Furthermore, the drivers do not bear any relevant entrepreneurial risk. Therefore, the characteristics of dependent employment predominate.

Furthermore, the Federal Supreme Court has decided that Uber B.V. has a permanent establishment in Switzerland. Since 2014, Uber Switzerland GmbH has been providing office space to Uber B.V. at the address Badenerstrasse 565a in Zurich (formerly…