Facts
The present case concerns the calculation of the special contribution to the Old Age and Survivors' Insurance (AHV) on a liquidation gain that was realized after reaching the age of 62 or 65. The Caisse cantonale valaisanne de compensation (Compensation Fund) levied a special contribution of 58,432 Swiss francs against [R.] based on the realized liquidation gain.
[R.] argued that according to Art. 6quater of the Ordinance on the Old Age and Survivors' Insurance (AHVV), a tax-free allowance of 12,000 Swiss francs (until 31.12.1989) or 14,000 Swiss francs (from 01.01.1990) per year should be applied to the liquidation gain, as it was realized after reaching the age of 62 or 65. Consequently, the special contribution should only be levied on an amount of 46,400 Swiss francs.
The Compensation Fund and the Federal Office of Social Insurance (BSV) opposed this argument.
Considerations
The Federal Supreme Court followed the argument of the Compensation Fund and the BSV. It stated that liquidation gains generally represent the result of self-employment activities carried out over the entire duration of the business. Even if the liquidation occurs after reaching the retirement age, the gain predominantly represents income from an activity carried out prior to retirement.
Furthermore, liquidation gains are partially treated as voluntary pension contributions by the employer, which are exempt from the contribution obligation…