Facts
The B. Pension Fund (in liquidation since 1 January 2011) was transformed on 1 January 2006 from a collective institution into a collective foundation. It then concluded a new affiliation contract with company A. AG, which had been affiliated since 1964. In 2010, the last active insured person left the A. AG pension fund, which has since become a retiree fund. The liquidator of B. then claimed contributions from A. AG for the administrative costs concerning the retirees as well as the coverage of the technical deficit of the A. AG pension fund. The Administrative Court of the Canton of Grisons partially upheld the claim. It ordered A. AG to pay the contributions for the administrative costs concerning the retirees for the period from 2011 to 2014, as well as compensation for breach of the affiliation contract (evasion of restructuring contributions). A. AG and B. both appealed against this decision to the Federal Supreme Court.Considerations
1. On the contributions for the administrative costs concerning the retirees: The Federal Supreme Court considers that A. AG must pay the contributions for the administrative costs according to the VK 2011 module, i.e. a total of CHF 118,500.- with a default interest of 5% since 29 December 2014. The VK 2011 module provided for a semi-annual contribution of CHF 1,500.- per active person and retiree, as well as a semi-annual lump-sum amount of CHF 7,500.- per pension fund. A. AG tacitly accepted this change of module. 2.…