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Social security obligation of GmbH shareholders

Company law

Social security obligation of GmbH shareholders

If the GmbH concludes employment contracts with its own shareholders, there is often a desire to protect the shareholder under social security law.

Until now, this was generally possible for shareholders who could not claim a controlling influence (i.e. who usually held less than 50% of the shares). The social insurance institutions have now published new criteria for the delimitation (available here). Among other things, care should be taken to ensure that the managing director alone may exercise official supervision over the cooperating Gesellschafter, i.e. that the latter should not be directly subordinate to the general meeting of shareholders.