Die Sozialversicherungspflicht von Organmitgliedern juristischer Personen des Privatrechts

The topic is not only current due to several judgments of the Federal Social Court on the social insurance obligation of GmbH managing directors. It also concerns fundamental questions of the relationship between social security law and corporate law, in particular with regard to the interpretation of the concept of employment within the meaning of Section 7 (1) SGB IV. In this context, it is elaborated that, due to the idea of the unity of the legal system, arrangements under corporate law are in principle also recognized as effective under social security law, although the requirement of foreseeability of facts under social security and contribution law constitutes a decisive limit. The content of this requirement is examined.