6 May 2025
In its decision 8C_669/2023, the Federal Supreme Court clarifies the calculation of the claim for repayment of supplementary benefits from the estate of the beneficiary.
According to Art. 16a of the Federal Act on Supplementary Benefits, the supplementary benefits must be repaid from the estate of the beneficiary after his/her death. The estate consists of all the assets of the deceased person, including financial assets and real estate. However, the reimbursement of supplementary benefits is only permitted if the estate has a surplus after deducting the statutory allowance of CHF 40,000.00.
In addition to the statutory allowance, other costs may be deducted from the estate. The Federal Supreme Court distinguishes between debts incurred by the deceased during his or her lifetime and debts incurred after the death of the deceased: Costs incurred during the lifetime of the deceased - such as outstanding bills from the nursing home - must be deducted when calculating the estate. This means that these costs are taken into account and reduce the amount to be refunded.
However, the Federal Supreme Court has ruled that debts incurred after the death of the deceased – typically funeral costs - are not deductible. The reason given by the Federal Court is that the statutory allowance of CHF 40,000 is explicitly intended for this purpose.
The estate liable for reimbursement is therefore calculated on the basis of the new case law of the Federal Supreme Court as follows:
Estate assets – debts incurred during the lifetime of the deceased – statutory allowance = estate liable for restitution
The heirs are liable for the repayment of the claim, with their liability limited to the assets of the estate. The heirs are not personally liable.
The recent jurisprudence of the Federal Supreme Court (decision 8C_669/2023) elucidates that the liability to refund supplementary benefits is contingent upon the existence of a net estate that remains subsequent to the deduction of all debts incurred during the deceased's lifetime, in addition to the stipulated allowance of CHF 40,000. In the event that the estate in question comprises real estate, it appears more probable that the heirs will be held accountable for restitution. Real estate is generally considered valuable and, despite deductible costs, typically reaches the threshold for reclaiming relatively quickly. In contrast, pure cash or small estates often remain below this threshold and therefore do not trigger a restitution obligation. This may necessitate the sale of property in order to satisfy the claim for reimbursement.
