In the specific case, in the absence of proof of an actual relinquishment of decision-making authority, only the deletion of the position as shareholder-managing director made it possible to establish unequivocally that the person had actually left the company.

Contrary to his view, the closure of the business premises used is not sufficient to exclude the risk of abuse that the case law seeks to sanction, because it remains possible to continue the activities in other businesses and, where appropriate, through other persons.

Sources

“Bundesgericht (Tribunal fédéral), Arrêt 8C_748/2025 du 18 août 2026, Erwägung 4.3 und Dispositiv Ziffer 1.” (translation: Federal Supreme Court, judgment 8C_748/2025 of 18 August 2026, consideration 4.3 and operative part no. 1.)