Facts
[A.] , born in 1942, is the owner of several multi-family houses. The cantonal tax office of Zurich had qualified two of these properties ([B.] and [C.] ) as business assets and accordingly reported income from self-employment (rental income) and invested equity capital to the Compensation Fund of the Canton of Zurich for the years 2017 and 2018. As a result, the Compensation Fund determined the personal social insurance contributions of [A.] . [A.] filed an appeal against these rulings. The Social Insurance Court of the Canton of Zurich dismissed the appeal. [A.] then filed an appeal in public law matters with the Federal Supreme Court, requesting that the properties be qualified as private assets.Considerations
The Federal Supreme Court dismissed the appeal. It stated that according to case law, income from properties that belong to business assets is considered taxable income from self-employment. For the tax law allocation of an asset to business or private assets, its current technical and economic function is decisive. If this is not clearly recognizable, the will and presentation of the taxpayer is of great importance. The cantonal tax office had consciously qualified the properties in question as business assets, which was particularly evident from the resulting tax…