Facts
The case concerns the question of whether the purchase of contribution years by employers or self-employed persons without employees within the framework of voluntary occupational pension provision can be considered as deductible personal contributions to occupational pension institutions within the meaning of Art. 9 para. 2 lit. e AHVG and Art. 18 para. 3 AHVV (in the version valid until 31 December 1996).
The cantonal court has affirmed this legal question in principle, while the supervisory authority has rejected it. The Federal Court has dismissed the appeal of the supervisory authority and confirmed the view of the cantonal court.
Considerations
The Federal Court states that the wording of Art. 9 para. 2 lit. e AHVG and Art. 18 para. 3 AHVV (in the version valid until 31 December 1996) covers the purchase of contribution years to close pension gaps. Neither the legislative history nor the federal tax law regulation oppose this interpretation.
The decisive factor is that the legislator, with the introduction of Art. 18 para. 3 AHVV, aimed to achieve equal treatment of self-employed persons and employees with regard to the deduction of contributions to occupational pension provision. From this perspective, it appears justified to also allow…