837.21
ÜLVOPTDOPtra
CH
Art. 22 Ordinance of June 11, 2021, on Transitional Benefits for Older Unemployed Persons (TBO) - Asset Evaluation
OPtra; Chapitre 2 Montant des prestations transitoires
Art. 22 OPtra · Asset Evaluation
The assets to be considered must be evaluated according to the rules of the legislation on the direct cantonal tax of the canton of residence.
When real estate does not serve as a residence for the recipient of transitional benefits or a person included in the calculation of these benefits, they will be considered at the market value.
In cantons where, according to Art. 17a, para. 6, of the Ordinance of January 15, 1971, on Supplementary Benefits to Old Age, Survivors, and Disability Insurance, the application of distribution value is provided for evaluating assets, this value also applies to the calculation of transitional benefits.
Court Decisions Applying This Provision (2)
33.2022.24 · ti (Art. 22 cpv. 2 OPTD)
Unemployed Applicant's Appeal for Transitional Benefits Denied Due to Foreign Property Valuation
Cited as the basis for valuing the real estate abroad at its market value (valore venale) because it did not serve as the applicant's primary residence.
33.2022.24 · ti (Art. 22 cpv. 2 OPTD)
Cantonal Insurance Court Confirms Refusal of Transitional Benefits Based on Net Assets Threshold for Foreign National Classified as Single Person
This article was used to justify valuing the property abroad at its market value because it did not serve as the primary residence of the beneficiary.