Facts
A.A. is domiciled in Switzerland but works in France for a German company. He makes contributions to the pension insurance and unemployment insurance in Germany, but is not subject to mandatory AHV (Old Age and Survivors' Insurance) in Switzerland. Nevertheless, he paid contributions into Pillar 3a. The tax authorities did not allow the deduction of these contributions from his taxes. A.A. and his wife B.A. unsuccessfully filed an objection and appeal against this decision.Considerations
The Federal Supreme Court dismisses the appeal. According to the Federal Act on Direct Federal Taxation (DBG), only persons who are subject to mandatory AHV in Switzerland can deduct Pillar 3a contributions for tax purposes. Since A.A. is not subject to mandatory AHV in Switzerland, he is not entitled to deduct Pillar 3a contributions for tax purposes. This also applies under the Harmonization Act for the Direct Taxes of Cantons and Municipalities (StHG).
The Agreement on the Free Movement of Persons between Switzerland and the EU (AFMP) is not applicable in this case, as the regulations on Pillar 3a do not fall under the social security system of the agreement. The non-discrimination provision in Art. 9 Annex I AFMP also does not apply, as A.A. is not considered an…