Appeal Regarding Contributions for Non-Employed Person Based on Entire Income
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IAAppeal 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.
Parole chiave
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
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\n\n| | | |\n II 2020 96 |\n |\n \n\n
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\n\n| | | |\n |\n Entscheid vom 1. Februar 2021 |\n \n\n
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\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
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\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
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\n\n| | | |\n Gegenstand |\n Altersund Hinterlassenenversicherung \n (Beiträge Nichterwerbstätige 2015 und 2016) |\n \n\n
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