Facts
This judgment deals with the evaluation of renounced assets in the context of calculating supplementary benefits (EL) for old-age, survivors' and disability insurance (AHV/IV).
The insured person had, as part of an inheritance distribution contract, renounced a portion of her deceased husband's estate and received in return a lifelong free right of residence and a life annuity. The compensation fund and the appeals commission now had to assess whether these considerations are to be regarded as adequate or whether there is a renunciation of assets that must be taken into account in the EL calculation.
Considerations
The Federal Court decided the following
- For the evaluation of the renounced assets, Art. 17 ELV in the version applicable from 1 January 1992 is decisive, as this is a case of so-called "inauthentic retroactivity".
- Art. 17 para. 4 ELV only applies if the property owned by the beneficiary is not occupied by him or her or another person included in the EL calculation.
- A renunciation of assets within the meaning of Art. 3 para. 1 lit. f ELG must also be taken into account if it occurred more than five years before the application for EL benefits. The contrary administrative practice of the…