Appeal against a notice of change to the artists' social security contribution
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Steuern und Abgaben
Procedure
You submit your objection to the notice of change to the artists' social security contribution in writing to the KSK.
You should note the following points in your letter:
- You explain which determination or determinations you would like and give reasons for this request. For example, you could write
- why you are not subject to the artists' social security contribution or
- why you consider the recalculation of the artists' social security contribution to be incorrect.
- You can submit the reasons and any other documents at a later date at any time.
The KSK will contact you if the information you have provided or the documents you have previously submitted are not sufficient for a decision on your objection.
To ensure that your appeal is successful, you should adhere to the deadlines set by the KSK. Deadline extensions are possible on request.
If a decision has not yet been made on your appeal, you can withdraw it at any time.
You will receive written notification of the decision on your objection.
- If the KSK has wrongly or incorrectly determined your obligation to pay the artists' social security contribution, it will revoke the old decision and you will receive a new decision.
- If the KSK considers your objections to be unjustified, the KSK's Appeals Committee will decide on your appeal.
- If the Appeals Committee decides in your favor, you will also receive a written decision.
- If the Appeals Committee confirms the KSK's decision, you will receive a written notice of appeal explaining the reasons for this.
Legal bases
- §§ 83 bis 86b Sozialgerichtsgesetz (SGG)
- § 36a Absatz 2 Sozialgesetzbuch Erstes Buch (SGB I)
- § 39 Künstlersozialversicherungsgesetz (KSVG)
- §§ 10 bis 22 der Verordnung über den Beirat und die Ausschüsse bei der Künstlersozialkasse (KSKSaV)
More information
Legal remedy: Legal action at the competent social court after a notice of objection has been issued Detailed information on how to lodge a complaint can be found in the notice of objection from the KSK. Action for failure to act at the competent social court if the authority does not decide on your objection within 3 months.
