Kernrechtsfrage
Whether a 19% salary decrease constitutes a significant change of income under Art. 11(3) RLGL, and how fluctuating income must be annualized.
Extrahierter Entscheid
Yes. A 19% salary decrease is a significant modification of income. Where income fluctuates over three months, the authority must annualize the average income earned during those three months, not the income of a single month.
Extrahierte Begründung
The court held that using one month alone would distort the assessment when earnings are variable. The proper reference point is the average of the actual income received over the relevant three-month period.