Facts
The case concerns the liability of a board member of a stock corporation for unpaid social security contributions pursuant to Art. 52 AHVG. The Federal Court had to decide up to what point in time the board member is liable for such contributions, particularly if the deletion of his function in the commercial register was omitted.
The Compensation Fund of the Canton of Zurich and the Social Insurance Court of the Canton of Zurich were the parties in this proceeding. The Federal Court had to assess the case on May 19, 2000.
Considerations
The Federal Court initially held that according to established case law, the responsibility of a board member generally lasts until the moment of his actual resignation from the board and not until the time of deletion of his function in the commercial register. This would apply at least if the persons concerned no longer have any influence on the course of business and do not receive any compensation for their board position after their dismissal.
The Federal Court decided that this case law should also be applied to cases where the board mandate does not end due to resignation or dismissal, but due to lack of re-election after the expiration of the term of office, provided that special circumstances indicate that a re-election would not have taken place. For in both cases, the function of the board member is no longer actually exercised in the company, which speaks for equal treatment.
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