831.101
CH-JU
CH-JU
Art. 20 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. 20 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
1 Lorsqu'une agence se voit assigner d'autres tâches conformément à l'article 4 de la présente ordonnance, le Gouvernement fixe pour l'agence en cause une allocation supplémentaire.
2 Ces allocations supplémentaires sont déduites en premier lieu des sommes totales disponibles pour les allocations aux frais d'administration selon l'article 19 de la présente ordonnance.
← Art. 19 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. 21 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)
S 2023 46 · zg (Art. 20 Abs. 3 AHVV)
Appeal Against Social Security Contributions Based on Reclassified Foreign LLC Income
This article establishes that partners of partnerships directed toward an earning purpose must pay contributions on their share of the partnership's income, which is the core issue decided upon in order 1.
AB.2022.00075 · zh (Art. 20 Abs. 3 AHVV)
Social Security Contribution Liability for Self-Employed Income Derived from German Partnerships Under Swiss Law
This provision determines that income shares from partnerships (like the GmbH & Co. KG, Z___ GbR, and C___ GbR) are subject to contribution liability as income from self-employment.
AB.2022.00075 · zh (Art. 20 Abs. 3 AHVV)
German National's Income from German Real Estate Partnerships Subject to Swiss Social Security Contributions
This provision was the core legal basis for affirming that the income derived from the appellant's participations in the German partnerships constituted income from self-employment subject to contributions.
30.2022.17 · ti (Art. 20 cpv. 3 OAVS)
Compensation Fund Contributions for Partnership Income
Cited as part of the rule defining contributions for members of partnerships that pursue a profit-making purpose.
VBE.2022.48 · ag (Art. 20 Abs. 3 AHVV)
Social Security Contributions: Tax-Exempt Partnership Profit Shares
Cited in the reasoning regarding contributions from partners of partnerships.
30.2021.5 · ti (art. 20 cpv. 3 OAVS)
Partnership Income Classification and Social Security Contributions Appeal Dismissed
This provision was used to qualify the income from the Italian partnership as income from self-employment, which is subject to contributions.
5V 20 77 · lu (Art. 20 Abs. 1 AHVV)
Equalization Office vs. Imputed Rental Income for Social Security Contributions
Cited to support the principle that contributions are due from the person who is liable for tax regarding the income derived from the use of business assets.
S 2018 94 · gr (Art. 20 Abs. 1 AHVV)
AHV Contributions on Income from German Limited Partnership: Swiss Law Governs Self-Employment Status
Cited in the reasoning to determine that contributions on income from self-employment are to be paid by the usufructuary (Nutzniesserin).
S 2018 94 · gr (Art. 9 Abs. 1 AHVG i.V.m. Art. 20 Abs. 3 AHVV)
AHV Contributions on Income from German Limited Partnership: Swiss Law Governs Self-Employment Status
Cited in the reasoning that establishes the income from self-employment is subject to AHV contributions, which is the main ground for upholding the decision.
S 2018 76 · gr (Art. 20 Abs. 3 AHVV)
AHV Contributions Assessment Based on Self-Employment Income Re-evaluation
Cited in the reasoning to specify that an income from a simple partnership is subject to contributions only if the partnership pursues an economic purpose.
30.2016.19 · ti (Art. 20 cpv. 3 OAVS)
Social Security Contributions on Partnership Payments and Taxable Benefit in Kind for Company Administrator
Used to establish that the income of TERZ 1 from the partnership constitutes income from independent activity, leading to the annulment of the assessment against RI 1 for those amounts.
AbR.1982.83.Nr.43 · ow (Art. 20 Abs. 1 AHVV)
Marital Property Contributions and Mixed-Use Property Classification
Used to determine who is liable for contributions in case of joint business operation by spouses.
AbR.1986.87.Nr.40 · ow (Art. 20 Abs. 1 AHVV)
Spousal Social Security Contributions: Separate Assessment for Wife's Salary
This provision determines who is responsible for paying contributions on income earned in a business.
AB.2012.00010 · zh (Art. 20 Abs. 3 AHVV)
Swiss Social Security Contributions for Income from German Partnerships
Determines that partners in certain business entities are subject to contributions from self-employment.
AHV.2012.3 · sg (Art. 20 Abs. 3 AHVV)
Shareholder Distributions from German Partnership Subject to Swiss Social Security Contributions
The income from the German partnership was correctly subjected to contributions based on this provision, defining income from partnerships as income from self-employment.