Questão jurídica principal
Whether a person aged 25 or older can establish independent status for study allowances by future income projections instead of two consecutive tax returns showing the required gross income.
Decisão extraída
No. Article 19(1)(b) LEE requires two consecutive tax declarations showing a gross income of CHF 20,650 each; projections into the future do not satisfy that requirement.
Fundamentação extraída
The statutory text sets a formal proof requirement. The court treated it as cumulative and retrospective, so anticipated earnings cannot substitute for the two required declarations.