Profit distributions to shareholders-managing directors of a GmbH who are subject to the GSVG are subject to the obligation to contribute according to the GSVG. What about distributions to shareholders of a GmbH who are not managing directors?
As part of its capital gains tax registration, a GmbH must state distributions (in particular profit shares and other remuneration from shares in a GmbH) to its managing directors, who are subject to compulsory insurance under the GSVG or FSVG. This applies to the following GmbH shareholders, for example:
Shareholders of a limited liability company (e.g. due to a trade license) belonging to the Chamber of Commerce, who are also managing directors of the limited liability company under commercial law,
Shareholders of a GmbH that is not part of the Chamber of Commerce, who are also the managing directors of the GmbH under commercial law and who earn income from self-employment as a result of their management,
Managing partners of a (dental) doctor GmbH, a patent attorney GmbH or a civil engineer GmbH.
Only distributions to shareholder-managing directors are affected
. The income from this activity is decisive for determining the SV contribution basis of these insured persons, whereby the income of the shareholder of the GmbH who was appointed managing director is also considered to be such income, thus the income from the participation in the GmbH (distributions). This means that only distributions to shareholders and managing directors are affected. For this reason, profit distributions to pure shareholders of a GmbH who are not also managing directors of the GmbH under commercial law should not be stated, as they are not subject to social security. This has now been recorded by finance.
Pure shareholders of a GmbH without any involvement in the GmbH are therefore not affected by any social security obligation . On the other hand, if shareholders work in a GmbH – outside of the management – they are subject to compulsory insurance under certain conditions. If, for example, the activity is carried out as part of a classic employment relationship, insurance under the ASVG is generally to be assumed. However, under certain conditions there may also be compulsory insurance under the GSVG.
Tip: The necessary check as to which social security regulations apply to a co-partner in a specific case is carried out in several steps and must, among other things, take into account existing articles of association, the type of activity and the like. Due to the complexity, we recommend a correspondingly comprehensive consultation.
