Taxation/ National insurance | Success in national insurance assessments

The National Insurance Institute demanded differentials from an insured person by imposing attachments pursuant to the Tax Collection Ordinance, without providing a calculation or explanation for its demand. An opposing calculation was prepared, and a claim filed against the National Insurance Institute, including an injunction against effecting the attachments.

At the end of the proceeding, a compromise was achieved, within which part of the calculation had been received and money in excess of the payment demand cancellation was refunded and the attachments cancelled.

In April 2022, a similar process started with another insured person, including accounting taking into account tax treaties, with a similar outcome being anticipated, given the repayment of some of the money that had been claimed and another portion being held in trust pending the results of the legal hearing, before the National Insurance Institute filed a statement of defense.