Active retirement and corporate self-employed person

Remarks on the Supreme Court Judgments of 23 July 2021

Abstract

The active retirement of self-employed persons allows them to combine this work with 100% of their retirement pension, provided that they have at least one employee. In the judgments mentioned above, the Supreme Court limits this full active retirement to self-employed individuals who directly employ at least one person. The rulings are in line with the legal and constitutional framework.