Art. 3 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants

AGVE.2015.6 · ag (Art. 3 Abs. 1 AHVG)

Wine-growing hobby exempt from social security contributions.

Cited as the basis for contribution obligation for insured persons engaged in gainful activity.

SR.2004.00008 · zh (Art. 3 AHVG)

Inheritance Tax Appeal on Preferential Valuation of Rental Properties and Business Assets

The court addressed the non-allowance of a deduction calculated on unreported latent reserves based on AHV contributions.

VPB 83-028 (Art. 3 LAVS)

Swiss AVS Law: Exceptional Enrollment for Wives Abroad

This provision is cited as the basis for the federal law on old-age and survivors' insurance, which is being amended.

C-3382/2024 (Art. 3 Abs. 1 AHVG)

Pension Claim Dismissed: Insufficient Proof of Minimum Contribution Period

Specifies that individuals are subject to contribution requirements when engaged in gainful activity.

C-1620/2023 (Art. 3 Abs. 1 AHVG)

Swiss AHV/IV Contribution for Pensioner with Polish Pension

Cited for the duration of mandatory insurance in the AHV/IV for non-gainfully employed persons.

30.2025.6 · ti (art. 3 cpv. 1 LAVS)

Independent Operator Status Upheld Against Employee Reclassification Claim

Cited in the general legal discussion (point 2.2) but not in the final dispositive orders.

P1 24 117 · vs (Art. 87 Abs. 2 i.V.m. Art. 3 Abs. 1 AHVG)

Prosecutor v. Acquitted Defendant (Fraud and Sentencing Appeal)

Used to uphold the conviction of Y_________ for violation of AHVG provisions.

VBE.2024.592 · ag (Art. 3 Abs. 1 AHVG)

Appellant's Contributions Assessment Upheld, Appeal Dismissed for Vexatious Litigation

Cited to define the general conditions for contribution obligation for insured persons.

608 2025 58 · fr (art. 3 al. 1bis 1ère phr. de la loi du 20 décembre 1946 sur l'assurance-vieillesse et survivants [LAVS; RS 831.10])

Appellant v. Cantonal Compensation Office (Orphan's Pension Calculation)

Cited to establish the general obligation for non-gainfully employed persons to pay contributions.

S 2023 119 · zg (Art. 3 Abs. 3 lit. a AHVG)

Spousal Social Security Contribution Avoidance Through Sham Employment

This provision governed the previous exemption for the appellant from contribution liability as a non-gainfully employed person, which the court determined was wrongly based on a finding of contribution avoidance.

AB.2024.00051 · zh (Art. 3 AHVG)

Social Insurance Contributions Liability Post-Retirement Age

The court considered the duration of contribution liability for non-gainfully employed persons based on this article to justify dismissing the appeal regarding contributions for 2019.

608 2024 146 · fr (Art. 3 al. 3 let. a LAVS)

Spouse Social Security Contributions Under Bilateral Agreements

This provision was central to the applicant's argument that she should be deemed to have paid contributions due to her spouse's payments, which the court ultimately rejected by upholding the administrative decision.

608 2024 146 · fr (art. 3 al. 1bis LAVS)

Spouse Social Security Contributions Under Bilateral Agreements

Cited to state when the obligation to pay contributions for non-gainfully employed persons begins and ends.

608 2024 96 · fr (Art. 3 al. 1 LAVS)

Commune v. Social Security Contributions Remission Limit

Although not explicitly cited in the dispositive orders, this article defines the general obligation to pay contributions.

608 2024 96 · fr (Art. 3 al. 1bis LAVS)

Commune v. Social Security Contributions Remission Limit

Although not explicitly cited in the dispositive orders, this article defines the obligation to pay contributions for persons without gainful employment.