Until 2014, tax office was allowed to transfer income to health insurance

FG Stuttgart: From 2015, information about voluntarily insured persons not necessary
Stuttgart (jur). Up to and including tax year 2014, the tax offices were entitled and obliged to inform the health insurance companies about the income of their spouses voluntarily by law. This was decided by the Finanzgericht (FG) Baden-Württemberg in Stuttgart in a recently published ruling of April 22, 2016 (Ref .: 13 K 1934/15). From 2015, however, this is no longer necessary, because the health insurance companies can set the maximum contribution anyway in the absence of evidence.

Image: Sebastian Duda - fotolia

The plaintiff's husband is voluntarily insured by law. He did not comply with the request of his health insurance company to communicate the income of his wife for the contribution assessment. On request of the cash register, the tax office provided the necessary data. On the other hand, the wife complained.

For periods up to and including 2014, the FG Stuttgart rejected the lawsuit. By law, the tax offices are obliged to provide the social media with the information necessary for the assessment of contributions.

From 2015, however, the information was no longer necessary. Because in August 2014, a new provision had been included in the Social Code. Thereafter, the health insurance funds could set the maximum contribution, if a voluntarily insured member does not prove the information necessary for the contribution assessment. mwo / fle