831.101
CH-JU
CH-JU
Art. 18 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 18 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
Le Gouvernement fixe chaque année l'allocation pour frais d'administration prévue à l'article 9 de la loi introductive, ainsi que le montant des quotes-parts qui sont à répartir entre les communes sur la base des différents facteurs.
← Art. 17 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 19 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants →
Décisions judiciaires appliquant cette disposition (27)
VBE.2022.426 · ag (Art. 18 Abs. 2 AHVV)
Estate Liable for Self-Employment Contributions on Business Asset Liquidation Gain
Defines the interest rate for invested own capital for self-employed individuals.
200 2021 889 · be (Art. 18 Abs. 1 AHVV)
Res Judicata Bars Reclassification of Employment Status for Social Insurance Contributions
Cited in the reasoning regarding the calculation of self-employed income, but not in the final orders.
AB.2020.00011 · zh (Art. 18 Abs. 1 AHVV)
Social Security Contributions on Full Self-Employment Income, Including Dividends and Capital Gains
The court referenced this provision in relation to the direct federal tax law being decisive for the deduction of income.
AHV.2020.12 · sg (Art. 18 Abs. 1 AHVV)
Real Estate Information Payments as Self-Employment Income for Social Insurance
Cited in conjunction with Art. 9 Abs. 2 lit. a AHVG to reject the claim for a flat-rate deduction for income generation costs.
AB.2018.00045 · zh (Art. 18 Abs. 2 AHVV)
Appeal Regarding Retroactive Social Security Contributions Based on Reassessed Real Estate Income and Loss Carryforward
Used to determine the deductible interest on equity capital in the calculation for 2014 contributions.
C-4584/2017 (Art. 18 Abs. 2 AHVV)
Social Security Contributions for Self-Employed Expat: Gross Revenue vs. Net Profit
Determines the interest rate for own capital invested in the business.
AB.2017.00001 · zh (Art. 18 Abs. 1bis AHVV)
Social Security Contribution Recalculation Based on Prior Year Business Loss
Cited in the reasoning section (4.2) regarding the rule for deducting previous year's business losses, which determined the revised income in order 1.
AB.2014.00070 · zh (Art. 18 Abs. 2 AHVV)
Social Insurance Contributions Appeal Regarding Furnished Rental Income Classification
This provision is cited as part of the calculation rules used to set the final personal contributions.
AB.2015.00006 · zh (Art. 18 Abs. 1 AHVV)
Real Estate Income Deemed Self-Employment for Social Security
Cited regarding the use of direct federal tax regulations for deductible expenses from gross income.
AB.2013.00084 · zh (Art. 18 Abs. 1 AHVV)
Pilot's Social Security Contribution Calculation Dispute Regarding Foreign Workday Allowances
Mentioned in the reasoning regarding deductible professional expenses, but not explicitly cited in the final orders.
A/3569/2012 · ge (Art. 18 al. 1bis RAVS)
Winegrower's Social Security Contributions Appeal Regarding Loss Deductions and Taxable Income
Cited in the reasoning, but not explicitly in the dispositive orders.
30.2011.8 · ti (art. 18 cpv. 1 OAVS)
Insured Professional's Appeal of Social Security Contributions Based on Unrecoverable Loans Rejected
Cited in the reasoning stating that provisions on direct federal tax apply for distinguishing and determining admissible deductions under Art. 9 para. 2 letters a-e LAVS.
30.2010.18 · ti (art. 18 cpv. 2 OAVS)
Social Security Contributions Recalculation Based on Reclassified Business Capital Investment
Used to calculate the deductible amount (3.5%) from the business income based on capital invested in the company.
AB.2008.00081 · zh (Art. 18 Abs. 1 AHVV)
Self-Employed Appellant v. Social Insurance Institution: Business Loss Carry-Forward
The court applied the version of this article that permitted a seven-year loss carry-forward according to Art. 211 DBG, as the 2008 amendment was not yet applicable.
AB.2008.00078 · zh (Art. 18 Abs. 1bis AHVV)
Social Security Contributions: Offsetting Prior Business Losses
Cited as the regulation for the deduction of business losses in relation to income, though found not applicable to the current case.