Employers know it well enough: No sooner has a dismissal been announced than the employee concerned falls ill.

It is not uncommon for pension insurance agencies to demand that landlords repay pension contributions which were still paid to deceased tenants that were used to finance the rent.

In 2012, the German Federal Social Court (“Bundessozialgericht“) introduced a ground-breaking change to its case law on the social insurance obligation of employee shareholders and managing directors.

It is not uncommon for pension insurance agencies to demand that landlords repay pension contributions which were still paid to deceased tenants that were used to finance the rent.