Sozialversicherungspflicht von Organmitgliedern

The classification of members of executive bodies under social security law has been a challenge for German social courts for decades. Ongoing changes in jurisdiction not only harbor financial risks for those affected, they also ensure contradictions to labor and tax law. In the first step, the author deals with the fundamental methodological problem and illustrates, based on the legal situation of the managing committee of an association, why the conflict between social security and corporate law cannot be mastered with the instrument developed by the German Federal Social Court. In the next step, alternative approaches, which serve as a suggestion for solving the dilemma, are examined.