Facts
This decision concerns the calculation of supplementary benefits when an insured person has alienated a property. The applicant, Ms. A., donated her property to her daughter in 1973, at the age of 74, without being legally obliged to do so. The compensation fund subsequently took into account the sale value of the property in 1977 for the calculation of the supplementary benefits. The applicant disputes this method and argues that the value of the property at the time of the donation in 1973 should be taken into account.
Considerations
The Federal Insurance Court considers that the value of the property at the time of alienation, estimated according to Art. 17 SBO, must in principle be taken into account for the calculation of the supplementary benefits in application of Art. 3 para. 1 let. f SBA. A difference of 20% between the cantonal estimate and the valuation according to the principles of the direct federal tax must be considered as substantial within the meaning of Art. 17 para. 2 SBO.
Regarding the period after the alienation, the Federal Court rejects the consideration of a hypothetical depreciation of the transferred assets or a possible increase in value. The value of the property at the…