Contribution Assessment for Non-Employed Persons Based on Expenditure

Facts

Austrian national A. resides in X. and is taxed based on expenditure. The Compensation Office of the Canton of St. Gallen set his OASI/IV/EO contributions for the year 2012 as a non-employed person based on a pension income of CHF 187,000 and assets of CHF 4,075,000. A. filed a complaint against this contribution assessment.

Considerations

The Federal Supreme Court dismissed the complaint. Art. 29(5) OASIO, which equates the estimated expenditure to the pension income for persons taxed based on expenditure, is constitutional and lawful. The delegation clause of Art. 10(3) OASIA authorizes the Federal Council to issue more detailed regulations on the assessment of contributions for non-employed persons. Art. 29(5) OASIO is within the scope of this ordinance authorization and does not violate the prohibition of arbitrariness or the principle of legal equality.

The decisive factor is that the expenditure estimated for taxation based on expenditure pursuant to Art. 14 DFTA, which is equated to the pension income under Art. 29(5) OASIO, constitutes the relevant assessment basis for the OASI contributions. Whether the insured person actually has a pension income or not is irrelevant, as the expenditure within the meaning of Art. 14 DFTA and Art. 1 of the Ordinance on Taxation Based on Expenditure…