Legislator Jurisprudence & Législation
II 2020 96 • VG SZ II 2020 96 Généré par l'IA

Appeal Regarding Contributions for Non-Employed Person Based on Entire Income

Numéro de cause II 2020 96
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Irrecevable (Inadmissible)

Synthèse Legislator

Généré par l'IA

The case concerns an appeal against a decision regarding contributions for a non-employed person for the years 2015 and 2016 under the Old Age and Survivors' Insurance scheme. The appellant contested the assessment of contributions by the compensation office, arguing that certain income, which was not subject to tax, should not have been included in the calculation for determining the obligation to pay contributions as a non-employed person. The court reasoned that the law mandates the calculation of contributions based on the entire income, including non-taxable income derived from assets, in determining whether the threshold for being considered non-employed and thus subject to the contribution obligation has been met, thereby upholding the assessment.

Regeste Legislator

Généré par l'IA

Appeal Regarding Contributions for Non-Employed Person Based on Entire Income: The appellant contested the assessment of contributions by the compensation office, arguing that certain income, which was not subject to tax, should not have been included in the calculation for determining the obligation to pay contributions as a non-employed person. The court reasoned that the law mandates the calculation of contributions based on the entire income, including non-taxable income derived from assets, in determining whether the threshold for being considered non-employed and thus subject to the contribution obligation has been met, thereby upholding the assessment.

Mots-clés

Généré par l'IA
calcul du revenu obligation de cotiser assujettis année de cotisation assurance-vieillesse et survivants taxations fiscales
Généré par l'IA

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 96 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 1. Februar 2021 |\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 Manuel Gamma, Gerichtsschreiber |\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 \n (Beiträge Nichterwerbstätige 2015 und 2016) |\n \n\n

\n \n

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