Künstlersozialabgabe Änderung der Unternehmereigenschaften

If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

The Künstlersozialkasse (KSK) determines the levy obligation for your company and calculates the amount of the artists' social security contribution.

If the legal circumstances change, the KSK must check whether this affects your current or future levy obligation.

It is possible that the KSK will find out in other ways if the legal circumstances of your company change. In this case, the KSK will also check whether the change affects your tax liability, for example.

You submit a copy of one of the following proofs, if applicable and available:

• Extract from the commercial register
• Extract from the register of associations
• Extract from the register of cooperatives
• Extract from the partnership register
• Re-registration with the trade register
• Deregistration with the trade register
• Amended articles of association

If you are unable to provide any of these documents, please contact the KSK to find out which documents you need to submit.

You are already registered as a company with the KSK.

• The legal circumstances of your company have changed, for example the company name, legal form, shareholders or owner.
• The change has already been completed, for example by registration with the relevant registration court or trade office.

There are no costs for you.

You notify the KSK of any changes in the legal circumstances of your company:

• You can download the form "Change notification basic data" from the KSK website.
• Send your change notification informally by post, fax or in an e-mail to the KSK.
• The KSK will check whether the change affects your tax liability or otherwise.
• If there are any questions or if further documents are required, the KSK will contact you.
• If the KSK comes to the conclusion that the change in your legal circumstances changes your obligation to pay contributions or something else, the KSK will inform you of this.
• If further checks are necessary in this connection, you will also be informed by the KSK.

Usually 1 to 4 weeks.

You can make a change notification to your company properties at any time.

Not applicable

• Artists' Social Security Contribution Change in Company Characteristics
• Change of legal form or corporate status with the artists' social insurance fund
• Change can be notified using a form
• no form requirement
• Change can also be made informally by post, fax or e-mail
• Change is free of charge
• responsible: Artists' Social Insurance Fund (KSK)

Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no