331.11
EG-KVG
CH-SG
CH-SG
Art. 11 Einführungsgesetz zur Bundesgesetzgebung über die Krankenversicherung (EG-KVG) - b) Einkommen
II. Obligatorische Krankenversicherung - 2. Prämienverbilligung
Art. 11 EG-KVG · b) Einkommen
1. Die Regierung setzt das die Prämienverbilligung auslösende Einkommen unter teilweiser Berücksichtigung des steuerbaren Vermögens durch Verordnung fest.
2. Grundlage bildet in der Regel die definitive Steuerveranlagung des vorletzten Jahres vor dem Jahr, für das die Prämienverbilligung beansprucht wird.
3. Entspricht das ermittelte Einkommen offensichtlich nicht der wirtschaftlichen Leistungsfähigkeit, wird auf diese abgestellt.
Gerichtsentscheide zu dieser Bestimmung (35)
KV.SG.2024.7 · sg (Art. 11 Abs. 3 EG-KVG)
Appeal Dismissed: IPV Subsidy Denial Upheld Despite Uncertain Debts
The appeal was dismissed because the court found no grounds to depart from the standard tax assessment data based on current economic capacity.
KV.SG.2024.5 · sg (Art. 11 Abs. 3 EG-KVG)
IPV Eligibility Assessment: Tax Estimate vs. Actual Economic Capacity
The appeal was granted because a significant deviation between the 2022 tax assessment and the actual economic capacity in the reference year was proven, requiring the actual economic capacity to be used for the IPV claim calculation.
KV.SG.2023.10 · sg (Art. 11 Abs. 3 EG-KVG)
Appeal Dismissed: Advanced Premium Subsidy Eligibility Based on January 1st Economic Status Upheld
This provision was cited in the introductory summary as context for the review of economic capacity, although the core rejection relied on asset thresholds.
KV.SG.2022.9 · sg (Art. 11 Abs. 3 EG-KVG)
Spousal Income Inclusion for Premium Subsidy Repayment
Cited regarding the consideration of economic capacity when the determined income is clearly not reflective of it, and considered in analogy for potential calculation of premium subsidies.
KV.SG.2022.9 · sg (Art. 11 Abs. 2 EG-KVG)
Recalculation and Recovery of Individual Premium Reductions Upheld
Cited as the basis for using the tax assessment of the penultimate year before the year for which the IPV is claimed as the primary basis for determining income.
KV.SG.2022.9 · sg (Art. 11 Abs. 3 EG-KVG)
Recalculation and Recovery of Individual Premium Reductions Upheld
Cited to explain that if the calculated income does not obviously correspond to the economic capacity, the latter will be used as a basis.
B.2020.63 · sg (Art. 11 EG-KVG)
Appeal Dismissed Regarding Individual Premium Reduction Calculation Based on Prior-Year Definitive Assessment
This provision, concerning income requirements for premium reductions, is cited in the final ruling that confirms the assessment based on the penultimate year's tax assessment.
KV.SG.2019.12 · sg (Art. 11 EG-KVG)
Appeal Dismissed: 2019 Premium Reduction Based on 2017 Tax Assessment
Cited in the introductory summary, implicitly confirming the basis for assessing income requirements for IPV.
KV.SG.2019.12 · sg (Art. 11 EG-KVG)
Case on Individual Premium Reduction Calculation Based on Definitive Tax Assessment
This provision, regarding income requirements for IPV, is cited in the initial summary text that refers to the basis of the decision, although the dispositive itself only cites the procedural rules and costs.
KV.SG.2019.3 · sg (Art. 11 Abs. 3 EG-KVG)
Appeal Regarding Denial of Individual Premium Reduction Based on Outdated Income Assessment
The court decided to deviate from the previous year's tax data because the current economic performance was obviously different.
KV.SG.2019.3 · sg (Art. 11 Abs. 3 EG-KVG)
Appeal Regarding 2019 Individual Premium Reduction Based on Changed Income
The court referenced this article as the basis for considering the current economic capacity when the determined income clearly does not reflect it.
KV.SG.2014.5 · sg (Art. 11 Abs. 3 EG-KVG)
Appeal on Individual Premium Reductions Due to Change in Employment Status and Income Drop
The appeal was granted, leading to the annulment of the prior decision, based on the finding that the income clearly no longer reflected the economic capacity, as discussed under this provision.
KV.SG.2014.5 · sg (Art. 11 Abs. 3 EG-KVG)
IPV Reduction Appeal Based on Change in Employment Status and Income
This provision addresses when to deviate from the last definitive tax assessment based on economic capacity, which was central to the appeal's success.
KV.SG.2014.4 · sg (Art. 11 Abs. 3 EG-KVG)
Applicant Denied Premium Reduction Due to Daughter's Residency and Insufficient Change in Income Basis
Cited in the introductory section regarding the deviation from definitive tax assessments, which is relevant to the overall decision on the merits.
KV.SG.2014.4 · sg (Art. 11 Abs. 3 EG-KVG)
Cantonal Insurance Premium Reduction for Non-Resident Child and Retroactive Income Change Denial
Cited in the case summary regarding the deviation from the last definitive tax assessment when income obviously does not correspond to economic capacity.