{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2009-05-07",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2008-10_2009-05-07.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6271&type=1563347022&cHash=1ddc2b72c4e6e30b9d0c73c2ff021373",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:56:34",
  "Num": [
    "AHV 2008/10"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 07.05.2009 AHV 2008/10"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 07.05.2009 AHV 2008/10"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 07.05.2009 AHV 2008/10"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "AHV - Alters- und Hinterlassenenversicherung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 5 Abs. 2 erster Satz AHVG, Art. 9 Abs. 2 lit. e AVIG. Massgebendes Einkommen bei selbstständig Erwerbenden. Laufende Beiträge und Einkäufe in die berufliche Vorsorge können (nur) im Umfang von 50 % vom Erwerbseinkommen abgezogen werden. Dies selbst dann, wenn der Arbeitgeber - wie im konkreten Fall - die ganzen Beiträge (und allenfalls auch die ganzen Einkäufe) für sein Personal übernimmt (E. 2.3) (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 7. Mai 2009, AHV 2008/10).\r\n\r\nBestätigt durch Urteil des Bundesgerichts 9C_572/2009."
    }
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