Occupational Pensions: Pension benefits from Switzerland are subject to social security contributions in Germany
By judgment of 23 February 2021 (docket number: B 12 KR 32/19 R) the Federal Social Court (Bundessozialgericht) has ruled that benefits from a Swiss pension fund are subject to contributions in the German statutory health insurance and social care insurance if they are comparable to either a German state pension or a German occupational …