Rejection of the Contribution Assessment for the Property X.________

Facts

The appellant [B.] was retroactively registered by the Compensation Fund of the Canton of Zurich as self-employed and obliged to pay AHV (Old Age and Survivors' Insurance) contributions for the years 2003 to 2007. The issue is whether the income from the property [Y.] is to be qualified as contributory income from self-employment and how the contributory income from the property [X.] is to be assessed. The Compensation Fund and the Social Insurance Court of the Canton of Zurich qualified the income from the property [Y.] as contributory income from self-employment, as this property is permanently rented out and the appellant is active as a commercial real estate dealer. Regarding the property [X.] , they adopted the information provided by the tax authorities on the amount of the contributory income, without further examining the appellant's objections.

Considerations

The Federal Supreme Court confirmed the qualification of the income from the property [Y.] as contributory income from self-employment. However, it criticised that the lower instance did…