§ 69 Social Ordinance (SV) - Relevant Income, § 89 SG

1. The income relevant for the calculation of claims corresponds to the income determining the tax rate from the tax assessment, taking into account the following income variables

a) Inclusion of the pension at 100%;

b) Exclusion of capital compensation for recurring benefits;

c) Inclusion of business losses from previous years;

d) Inclusion of voluntary contributions;

e) Inclusion of contributions to institutions of tied private pension schemes (Pillar 3a), up to the maximum allowable deduction according to Article 7, Paragraph 1, Letter a of the Ordinance on the tax-deductibility of contributions to recognized pension schemes (BVV 3);

f) Inclusion of the deduction for property costs;

g) Charging 20% - 50% of the income-determining assets. The department sets the percentage based on the available funds.

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