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II 2020 70 • VG SZ II 2020 70 KI-generiert

Insured Person v. Equalization Office: Contribution Assessment for Ceased Self-Employment

Geschäftsnummer II 2020 70
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
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Legislator-Zusammenfassung

KI-generiert

An insured person, having ceased self-employment activities in 2015, contested a decision by the equalization office to assess and demand contributions for the year 2016 based on the status of being self-employed, arguing that they had not engaged in any such activity that year. The court found that the insured person had failed to demonstrate that they had genuinely ceased all self-employment activities, noting that continued activity, even minor, could justify the continued classification as self-employed and the corresponding contribution assessment, thus upholding the equalization office's decision.

Legislator-Regeste

KI-generiert

Art. 66 Abs. 1 lit. a BGG; Insured Person v. Equalization Office: Contribution Assessment for Ceased Self-Employment: The court found that the insured person had failed to demonstrate that they had genuinely ceased all self-employment activities, noting that continued activity, even minor, could justify the continued classification as self-employed and the corresponding contribution assessment, thus upholding the equalization office's decision.

Schlagwörter

KI-generiert
selbständige Erwerbstätigkeit Versicherteneigenschaft Beitragsfestsetzung erwerbstätige Personen Einschätzung des Einkommens Verlassen der Arbeitsstelle

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 66 Abs. 1 lit. a BGG
The appeal was dismissed, requiring the appellant to bear the costs.
KI-generiert
II 2023 36
Appeal Regarding Reclassification of Insurance Status and Contribution Assessment Post-Disability
II 2020 114
Appeal Regarding Self-Employed Social Insurance Contributions and Default Interest (2015)
II 2020 115
Social Security Contributions Assessment Overturned in Part for Self-Employed Couple
II 2023 4
Social Security Classification: Employee vs. Self-Employed Status
II 2024 79
Appeal of Contribution Assessments for Non-Gainfully Employed Person Dismissed

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 66 Abs. 1 lit. a BGG

The appeal was dismissed, requiring the appellant to bear the costs.

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2020 70 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. Oktober 2020 |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Joëlle Sigrist, Gerichtsschreiberin |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\n \n|\n |\n gegen |\n \n|\n |\n Ausgleichskasse Schwyz, Rechtsdienst, Postfach 53, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Gegenstand |\n Altersund Hinterlassenenversicherung (Beiträge 2016: \n Beitragsstatus) |\n \n\n

\n \n

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