Submit remuneration report to the Künstlersozialkasse without being asked
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Steuern und Abgaben
If your obligation to pay royalties has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists or you again organize more than 3 events in a calendar year, you must inform the Künstlersozialkasse.
Basic information
The Artists' Social Security Fund (KSK) will check whether you are once again liable to pay contributions under the Artists' Social Security Act (KSVG).
If you have been notified of a tax audit, do not submit a remuneration report to the KSK. Your change will be taken into account during the audit.
The basis for calculating the amount of your artists' social security contribution is all remuneration paid by you to self-employed artists or journalists in a calendar year.
The KSK is available to advise you.
Requirements
You are already registered as a company with the KSK.
- You last registered with the KSK in a year with less than EUR 450.00 or you only held 3 or fewer events in a calendar year.
- The KSK has informed you that you are not liable to pay tax for the reported year.
- You have again paid a total of more than EUR 450.00 in one year to self-employed artists or journalists. You have used the services for the advertising or public relations work of your company or
- You want to generate income in connection with the use and have paid more than EUR 450.00 in one year to self-employed artists or journalists and have held more than 3 events during this period.
What documents do I need?
- You do not need to submit any additional documents.