Questão jurídica principal
Whether the husband’s income should be calculated as that of a self-employed person despite operating through a GmbH
Decisão extraída
The court held that the husband had to be treated like a self-employed person because the business and the husband formed one economic unit; the canton court could therefore look beyond the formal salary and impute business profit as income.
Fundamentação extraída
The husband invested the capital, took the profits, and bore the losses alone. The court could rely on an average of several years’ results given the strong income fluctuations and the absence of a clear upward or downward trend.