Consideration of Dividend Distributions to Shareholder-Managing Directors

If a shareholder-managing director receives both remuneration for their role as managing director and dividend distributions resulting from their position as a shareholder, the capital income (dividends) must be taken into account in addition to the self-employment income (managing director remuneration) when assessing whether the insurance threshold under § 4 para. 1 item 5 of the GSVG has been exceeded. These amounts are also to be included in the contribution base for social insurance purposes.