Facts
A., a Slovenian national and holder of a Swiss settlement permit C, has been resident in X. since 2011 and has been employed in Switzerland. At the same time, he was self-employed in Montenegro based on a corresponding work and residence permit. The Zug Compensation Fund levied contributions from self-employment (including administrative costs) of CHF 1,257.- (2011) and CHF 813.60 (2012) from A. based on the AHV tax return for the direct federal tax assessment for 2011 and 2012.
The Administrative Court of the Canton of Zug dismissed A.'s appeal against these decisions. A. then filed a public law appeal with the Federal Supreme Court.
Considerations
The Federal Supreme Court dismissed the appeal. It concluded that A., as a Slovenian national and EU citizen with a residence in Switzerland, is subject to the Swiss (mandatory) Old Age and Survivors' Insurance (AHV) for his self-employment in Montenegro and must pay contributions on the income earned from it.
The Agreement between Switzerland and the European Community and its Member States on the Free Movement of Persons (AFMP) and the legal acts of the European Union on the coordination of social security systems do not apply, as Montenegro is neither a member of the EU nor of EFTA. Instead,…