{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "de", "Datum": "1989-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-115-V-337_1989.html", "URL": "https://search.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=4&from_date=&to_date=&from_year=1989&to_year=1989&sort=relevance&insertion_date=&from_date_push=&top_subcollection_clir=bge&query_words=&part=all&de_fr=&de_it=&fr_de=&fr_it=&it_de=&it_fr=&orig=&translation=&rank=36&highlight_docid=atf%3A%2F%2F115-V-337%3Ade&number_of_ranks=372&azaclir=clir", "Checksum": "d6038e74c31367bcfdd2e070671c77bb"}, "Scrapedate": "2025-06-15", "Num": ["BGE 115 V 337"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V 1989 BGE 115 V 337"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V 1989 BGE 115 V 337"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V 1989 BGE 115 V 337"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 9 Abs. 2 AHVG, Art. 18 Abs. 3 AHVV, Art. 82 BVG, Art. 7 Abs. 1 BVV 3: Abz\u00fcge vom rohen Einkommen aus selbst\u00e4ndiger Erwerbst\u00e4tigkeit. F\u00fcr die Belange der AHV-Beitragserhebung d\u00fcrfen die Einlagen des Selbst\u00e4ndigerwerbenden in der individuell gebundenen beruflichen Vorsorge (S\u00e4ule 3a) nicht vom Brutto-Erwerbseinkommen abgezogen werden."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 9 al. 2 LAVS, art. 18 al. 3 RAVS, art. 82 LPP, art. 7 al. 1 OPP 3: D\u00e9ductions du revenu brut provenant d'une activit\u00e9 lucrative ind\u00e9pendante. Pour la fixation des cotisations AVS, les versements des ind\u00e9pendants affect\u00e9s \u00e0 la pr\u00e9voyance individuelle li\u00e9e (pilier 3a) ne peuvent pas \u00eatre d\u00e9duits du revenu brut de l'activit\u00e9 lucrative."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 9 cpv. 2 LAVS, art. 18 cpv. 3 OAVS, art. 82 LPP, art. 7 cpv. 1 OPP 3: Deduzioni dal reddito lordo di un'attivit\u00e0 indipendente. Nella determinazione dei contributi AVS i versamenti degli indipendenti destinati alla previdenza individuale vincolata (pilastro 3a) non sono deducibili dal reddito lordo dell'attivit\u00e0 lucrativa."}], "ScrapyJob": "446973/47/2482", "Zeit UTC": "15.06.2025 23:04:50", "Checksum": "06f80b93b89323b9bec4a0f85b5cee22"}