AG Board of Directors Social Insurance Health Insurance
Hello,
I am the sole board member of a public limited company.
I would like to add my sons to the board, work less and split my salary. The new structure would look as follows:
Me: 54% shares in the company, salary = EUR 50,000 p.a.
Son 1: 7% shares in the company, salary = EUR 30,000 p.a.
Son 2: 39% shares in the company, salary = EUR 30,000 p.a.
As a board member of the company, I do not pay social security contributions (unemployment insurance, pension insurance). I have private health insurance.
Son 1 & Son 2 are students. Son 1 has statutory health insurance, Son 2 has private health insurance.
Questions:
Me: Would I fall into the statutory health insurance if my salary were below the contribution assessment ceiling?
Sons:
What social security contributions would be due (type, not amount)?
What options exist regarding health insurance (private/statutory)?
Sons with complication abroad:
Son 1 may study in Australia. He can also carry out his board duties from there.
Would he still be subject to mandatory health insurance in Germany?
In the law it says,
"There is generally compulsory health and nursing insurance.
"Generally" means there are exceptions!
Thank you and best regards.
