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VakO 8.6.1978/2719:76 AI generated

Insurance court dismissed claim that director was employee due to indirect shareholding exceeding 50% threshold.

Case Number VakO 8.6.1978/2719:76
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court dismissed the claim that the company director was in an employment relationship with the target company. The director held less than 50% of shares personally, while another company controlled over 50% combined with his holdings. The court ruled that indirect ownership did not establish the statutory employment relationship required for the claim.

Legislator headnote

AI generated

Insurance Act s. 10; Insurance Court Act s. 12: Indirect shareholding exceeding the 50% threshold does not automatically establish an employment relationship between a director and the target company.

Keywords

AI generated
indirect shareholding employment relationship Insurance Act 50 percent threshold director liability Vakuutusoikeus indirect ownership

Cited Legislation

AI generated
Insurance Act s. 10
Insurance Court Act s. 12
AI generated
admin_2006_hameenlinna__356
Administrative Court rules that a stepdaughter of a shareholder's spouse qualifies as a 'relative' under tax procedure law.
admin_2015_helsinki__19
Dividend tax split between shareholding and labor contribution when spouse already taxed on labor contribution dividend.
kho-precedent_2003_54
KHO:2003:54
kho-precedent_2017_14
Supreme Administrative Court allows revocation of taxi licenses when control transfers de facto despite formal share ownership.
kho-precedent_2010_79
Supreme Administrative Court allows merger continuity principle application despite no payment due to full ownership.

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Full text

Oy X:n toimitusjohtaja omisti osakeyhtiön osakkeista alle 50 %. Oy Y, jossa toimitusjohtajalla oli osake-enemmistö, omisti Oy X:n osakkeista niin paljon, että ne yhdessä hänen henkilökohtaisesti omistamiensa osakkeiden kanssa muodostivat yli 50 % Oy X:n osakekannasta. Toimitusjohtajan katsottiin olleen TEL:n tarkoittamassa työsuhteessa Oy X:ään, koska hän ei ollut omistanut yksin tai yhdessä perheenjäsentensä kanssa yli puolta sen osakepääomasta. Laajennettu jaosto