There has been a relatively recent ruling by our top (non-constitutional) court in 2019 that ruled on whether CEOs that arent (partial) owners of the company are employees. (Az.: II ZR 244/17)
They ruled only that in the specific case that the CEO was also an employee (when being fired), but they did not rule that CEOs are always employees under all circumstances.
The source below has some good extra points why its such a complicated issue.
They ruled only that in the specific case that the CEO was also an employee (when being fired), but they did not rule that CEOs are always employees under all circumstances.
The source below has some good extra points why its such a complicated issue.
Source (in German): https://www.steinberg-arbeitsrecht.de/de/blog/384-wann-sind-...