Supreme Court voids employment contract between sole shareholder-manager and company for self-dealing evasion of social security law.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the cassation appeal regarding the invalidity of an employment contract between a sole shareholder-manager and his company. The lower court found the contract void because the manager, acting as the sole shareholder and head of the two-person board, concluded the agreement without a supervisory board or authorized proxy, creating a self-dealing situation. The court upheld this decision, ruling that such arrangements constitute an attempt to evade social security legislation by conflating management and employee roles.
Legislator-Regeste
KI-generiertArt. 203 KH; Art. 58 § 1 KC: An employment contract concluded by a sole shareholder-manager with the company they control is void as it constitutes an attempt to evade social security law through self-dealing and conflicting roles.