Submit remuneration report to the Künstlersozialkasse without being asked
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Steuern und Abgaben
Procedure
You submit your remuneration report for the year in question to the Künstlersozialkasse:
- You can download the form "Meldebogen" from the website of the Künstlersozialkasse.
- Send your correction report informally by post, fax or e-mail to the KSK.
- The KSK will check your details.
- If there are any questions or further documents are required, the KSK will contact you.
- If the KSK comes to the conclusion that you are once again obliged to pay social security contributions, you will receive a statement of the artists' social security contributions.
- If there is still no obligation to pay the levy, the KSK will send you a notification.
Legal bases
More information
Remuneration in this sense is everything you spend in order to obtain or use the artistic or journalistic work or service, for example
- royalties,
- purchase prices,
- royalties,
- licenses,
- benefits in kind,
- expenses such as telephone and similar costs and ancillary costs for materials and similar.
The assessment basis does not include
- the VAT shown separately on an invoice
- Payments to copyright collecting societies, a KG and OHG, legal entities and a GmbH & Co. KG, insofar as they act in their own name
- profit allocations to shareholders
- Travel expenses that are reimbursed within the tax-free limits
- tax-free expense allowances
- the "trainer's allowance"
- subsequent duplication costs.
The KSK calculates the artists' social security contribution for the previous calendar year on the basis of your notification and informs you of the amount payable. The KSK will also calculate the advance payments that you must pay each month in the current calendar year.
Legal remedy: Appeal. Detailed information on how to lodge an appeal can be found in the notice on the settlement of the artists' social security contribution or the notice on the refusal to amend your annual statement.
