Facts
The self-employed lawyer [A.] also carried out a secondary occupation with the Canton of [V.] (University [U.] ), for which he was insured for occupational pension benefits with the pension fund of the canton. In his 2012 tax return, he claimed contributions to the restricted private pension scheme (Pillar 3a) in the amount of CHF 14,978.--. However, the tax authorities only allowed the "small deduction" for Pillar 3a of CHF 6,682.--, as [A.] had already made contributions to the second pillar (OPA). [A.] appealed against this assessment, but the Cantonal Court of Lucerne dismissed the appeal.Considerations
The Federal Court dismisses the appeal. According to the case law of the Federal Court, Art. 7 OPO 3 aims to ensure equal treatment of self-employed persons and employees with regard to pension schemes. Those insured in the second pillar are only entitled to the…