Members of a board of directors of a U.S. corporation registered in Germany are compulsory members in the German statutory social insurance, according to the Federal Social Court (Bundessozialgericht) in it’s verdict from January 12, 2011, case no. B 12 KR 17/09 R. The compulsory membership extends to the statutory pension insurance (§ 1 SGB VI) and the statutory unemployment insurance (§ 25 SGB III).
The decision of the highest court of social law in Germany involved a corporation incorporated according to the Delaware General Corporation Law with a seat in Munich, Germany.
SG München – S 29 KR 737/05 –
Bayerisches LSG – L 4 KR 369/06 –
Bundessozialgericht – B 12 KR 17/09 R –