A Special Position in the System
Most employees can only choose private health insurance once their salary clears the annual threshold (Jahresarbeitsentgeltgrenze — €77,400 in 2026). Managing directors of a GmbH (Geschäftsführer) are often in a different position entirely: if they control the company, German social insurance law does not treat them as employees at all.
The key distinction: a shareholder-director (Gesellschafter-Geschäftsführer) who holds 50% or more of the shares — or a smaller stake with a contractual blocking minority — is generally not subject to social insurance. Like the self-employed, they can choose PKV regardless of salary.
Who Counts as Exempt?
| Constellation | Social insurance status |
|---|---|
| Director owns ≥ 50% of shares | Exempt — free choice of PKV |
| Minority stake with blocking minority (Sperrminorität) | Usually exempt — status determination advisable |
| Minority stake, no blocking rights | Treated as employee — salary threshold applies |
| External director, no shares (Fremdgeschäftsführer) | Treated as employee — salary threshold applies |
The decisive question is whether you can prevent decisions of the shareholders' meeting that affect your own position. Because the consequences are significant — pension, unemployment and health insurance all hang on it — directors should obtain a formal status determination (Statusfeststellungsverfahren) from the Deutsche Rentenversicherung. This binding decision removes any doubt about whether social insurance contributions are owed.
Why PKV Is Attractive for Directors
- No employer-subsidy complications: the GmbH can pay the director a health insurance allowance, which is a deductible business expense within limits
- Premiums independent of salary: as profits and salary grow, GKV contributions rise to the maximum — PKV premiums do not track income
- Krankentagegeld: sick-pay daily benefit tariffs can be tailored to a director's real income, which statutory sick pay rarely covers adequately
- Benefit level: private-patient access to specialists and hospitals, strong dental cover and worldwide protection
Points to Watch
Exemption from social insurance cuts both ways: no statutory pension contributions also means building retirement provision privately, and there is no unemployment insurance safety net. And the age-55 rule applies to directors too — once you have been privately insured for years and pass 55, a return to GKV is effectively excluded. Structure your premiums for the long term from the start, ideally with ageing-reserve-strong tariffs and a premium-relief component.
The Bottom Line
If you control your GmbH, the salary threshold is irrelevant to you: PKV is available from day one of your directorship. Confirm your status formally, then compare tariffs on long-term stability — a director's insurance decision is usually a decision for decades.
Frequently Asked Questions
Compare PKV Tariffs for Your Situation
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