Beendigung der Abgabepflicht bei der Künstlersozialkasse Prüfung
Inhalt
Begriffe im Kontext
- Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)
- Mitarbeiterbezogene Meldepflichten (2030400)
- Steuern und Abgaben für Mitarbeiter (2040100)
- Betriebsaufgabe und zeitweise Stilllegung (2160100)
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If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.
If your company ceases to exist, the obligation to pay contributions under the Artists' Social Insurance Act also ends.
The reason why your company no longer exists, for example due to deletion, merger or splitting, is not decisive for the termination. However, this may result in further audits by the Künstlersozialkasse if your legal successor is liable to pay contributions.
If your company is merely dormant, your obligation to pay contributions is generally not terminated as your company still exists.
For the period up to the complete cessation of the business, you must report the remuneration that you have paid to self-employed persons for artistic or journalistic works or services. The Künstlersozialkasse uses your report to draw up a final statement of the artists' social security contribution.
The following documents must be submitted, 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
- Deregistration from the trade register
If you are unable to provide any of these documents, please contact the Künstlersozialkasse to find out which documents you need to submit.
- You are registered as a company with the Künstlersozialkasse.
- You have completely ceased your entrepreneurial activity or will cease it in the foreseeable future.
You can submit your request online or by post.
Online notification:
- Call up the online form on the federal portal. This will guide you step by step through the necessary information, which you can enter electronically.
- Note: You will need a valid ELSTER certificate to log in to the online form.
- You will need approximately 15 minutes to complete the online form.
- First enter your personal details, including your tax number. You will find this on the letter from the Künstlersozialkasse in the top right-hand corner.
- Then enter the date on which you ceased or expect to cease your business.
- You can also use the form to report the remuneration paid to self-employed artists and publicists up to the time the business ceased.
- If available, upload evidence of the cessation of the business.
Notification by post:
- Please inform the Künstlersozialkasse informally of the cessation of your company. Please state the date on which the company was discontinued.
- Please include your tax number in your letter. This can be found at the top right of the letter from the Künstlersozialkasse.
- If available, enclose proof of the company's cessation.
- Send the informal letter to the Künstlersozialkasse.
After receiving your notification, the Künstlersozialkasse will check your details. If there are any queries or further documents are required, the Künstlersozialkasse will contact you.
You will receive notification of the result of the check from the Künstlersozialkasse.
- Appeal
Detailed information on how to lodge an objection can be found in the notice from the Künstlersozialkasse.
- Termination of the obligation to pay contributions to the Artists' Social Security Fund Examination
- Artists' social security contribution: Request termination of the obligation to pay the contribution
- Company has been deleted or deregistered
- Informal written notification
- Proof must be submitted, if available
- Responsible: Artists' Social Security Fund
Forms available: No
Written form required: No
Informal application possible: Yes
Personal appearance necessary: No
Online services available: Yes