{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-05-07",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2009-13_2010-05-07.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=5020&type=1563347022&cHash=bbe9d75497b4147a6a55da72b3300e5b",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:44:51",
  "Num": [
    "AHV 2009/13"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 07.05.2010 AHV 2009/13"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 07.05.2010 AHV 2009/13"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 07.05.2010 AHV 2009/13"
    }
  ],
  "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. 9 Abs. 1 AHVG und Art. 17 AHVV. Einkommen aus selbstständiger Erwerbstätigkeit. Die Teilnahme eines Bauführers an einer einfachen Gesellschaft mit dem Zweck, Grundstücke zu erwerben, zu überbauen und anschliessend zu veräussern, stellt eine selbstständige Erwerbstätigkeit dar. Der daraus erzielte Gewinn stellt beitragspflichtiges Erwerbseinkommen dar (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 7. Mai 2010, AHV 2009/13)."
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