Kernrechtsfrage
Whether the respondent retained an employer-like position excluding unemployment benefits.
Extrahierter Entscheid
Yes. He remained a shareholder and sole-signatory managing director of the company, so the risk of reactivating the business and self-reemployment persisted.
Extrahierte Begründung
The company was not finally dissolved; the respondent still had influence as corporate organ and could resume business activity. Mere suspension of operations or an intent to delete the company did not end employer-like status. The exception from BGE 123 V 234 also did not apply because there was no bankruptcy liquidation limiting his powers.