Questão jurídica principal
What rent amount is deductible for supplementary benefits when the insured occupies a sublet apartment with additional charges and expenses?
Decisão extraída
Only the rent for the dwelling itself and related accessory costs are deductible; the excess sublease amount covering other expenses and operating costs cannot be taken into account. The deductible amount is CHF 8,880 per year.
Fundamentação extraída
The effective payment is not decisive if it includes amounts beyond the pure price of residential use. The part of the subrent exceeding the head rent included miscellaneous items such as telephone and association fees and would improperly shift business expenses of the sublessor onto supplementary benefits.