{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-02-12",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2009-4---KZL-200_2010-02-12.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=5028&type=1563347022&cHash=16d5a5cdc0138f2d8413e4877cefc7ca",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:47:34",
  "Num": [
    "AHV 2009/4 + KZL 2009/1"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 12.02.2010 AHV 2009/4 + KZL 2009/1"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 12.02.2010 AHV 2009/4 + KZL 2009/1"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 12.02.2010 AHV 2009/4 + KZL 2009/1"
    }
  ],
  "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. 4 und 5 AHVG. AHV-Beiträge sind nur auf dem Erwerbseinkommen geschuldet, nicht aber auf dem Vermögensertrag. Bei der Aufteilung in Lohn und Dividende kommt der Gesellschaft ein grosser Ermessensspielraum zu, den die Steuer- und AHV-Behörde grundsätzlich zu respektieren hat. Ist jedoch kumulativ von einem unangemessen tiefen Lohn und einer unangemessen hohen Kapitalrendite auszugehen, ist ein Teil der Dividende als Lohn aufzurechnen (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 12. Februar 2010, AHV 2009/4 und KZL 2009/1)."
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