Question juridique clé
How the annual income exemption under EL law must be applied when spouse’s earnings begin during the year and income is recalculated retroactively.
Solution extraite
The annual exemption is not granted in full on a pro rata basis in cases of a substantial, expectedly long-lasting increase in assessable income during the calendar year; the new annualized income governs.
Motifs extraits
When a spouse starts part-time work and thus substantially increases assessable income during the year, Art. 25 Abs. 1 lit. c ELV requires the new income annualized over the year. The compensation fund’s calculation, upheld by the cantonal court, followed this rule.