Facts
The case concerns the introduction of an equalization of burdens within the framework of the Cantonal Family Allowances Act of the Canton of Lucerne (FamZG/LU) and the use of employer contributions for this purpose. The appellants, the EXFOUR Family Compensation Fund and co-parties, argue that there is no legal basis for this and that the contributions may only be used to finance the allowances and administrative costs as well as to build up the fluctuation reserve, but not for the equalization of burdens.
The Federal Supreme Court holds that the Federal Act on Family Allowances (FamZG) allows the Cantons to introduce an equalization of burdens in accordance with Art. 17 para. 2 lit. k FamZG. However, the employer contributions levied on the basis of the FamZG may not be used to finance family allowances for self-employed persons, as they are not subject to the FamZG. Cross-financing through the equalization of burdens is therefore contrary to federal law.
Considerations
The Federal Supreme Court states that the Canton of Lucerne must carry out the equalization of burdens provided for in § 19 et seq. FamZG/LU in such a way that it limits the relevant solidarity community to the employers and disregards any deficit from the annual accounts of the family allowances for the self-employed when determining the average risk rate. This prevents the…