Pension benefits from the dental association
Social security obligation
A dispute arose as to whether the monthly pension benefits paid by the pension fund of a dental association constitute pension benefits subject to social insurance contributions. The action was brought by a dentist who was a compulsory member of the pension scheme of the Westphalia-Lippe Chamber of Dentists (Zahnärztekammer Westfalen-Lippe/ZKWL). He brought an action against the levying of contributions. The dentist was of the opinion that the social security contribution burden on recipients of pension benefits acted as a special tax burdening the group, since almost all supplementary pensions for those insured in the statutory pension insurance were non-contributory. The obligation to pay contributions would also violate the general principle of equality, since a separate group burden would only be justified if the persons subject to the levy were specifically related to a certain task to be financed. The dentist further submitted that according to the wording of the law, life annuities would only be included in the basic provision if they are not inheritable, not transferable, not lendable and not alienable. This would not apply to the benefits of the professional chamber, as he had transferred them to V-Bank by means of a deed of assignment.
Obligation to pay contributions
The State Social Court/LSG Baden-Württemberg dismissed the dentist's appeal in the second instance and confirmed the obligation to pay contributions to the pension scheme of the dentists' chamber in its ruling of May 24, 2022 (L 11 KR 2298/2). The dentist was a member of the chamber subject to compulsory insurance until the end of his membership. In the case of pensioners subject to compulsory insurance, the amount of the pension from the statutory pension insurance, the amount of the pension from comparable income and the earned income are subject to the assessment of contributions. Pension income received by the dentist is also considered to be income comparable to the pension, as this is obtained for old-age or survivors' pensions.
Necessary occupational reference
The necessary occupational reference is also given. This is because membership in a pension fund is reserved solely for a specific professional group, in the case in dispute the professional group of dentists in the Westphalia-Lippe Chamber of Dentists.
Status: February 23, 2023
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