Künstlersozialkasse; filing of claims in insolvency proceedings
If insolvency proceedings begin for you or your company, the Künstlersozialkasse registers its own outstanding claims.
Description
The Künstlersozialkasse (KSK) is an insolvency creditor. In the event of your insolvency, it files claims with your insolvency administrator. The claims of the KSK include in particular
- Contributions or artists' social security contributions,
- late payment surcharges,
- reminder fees and
- interest that have not been paid by you.
As soon as the insolvency proceedings are underway, the KSK will cease its enforcement measures.
If you continue to work as a self-employed artist or journalist after insolvency proceedings have been opened, your obligation to insure under the Artists' Social Insurance Act remains. You must continue to fulfill your obligations under the insurance. This includes, for example, contributions to the KSK for statutory health, nursing care and pension insurance for periods after the opening of insolvency proceedings. Payments for claims relating to the insolvency period may only be made in consultation with the KSK and from unseizable assets.
If you continue your levy-paying business after the opening of insolvency proceedings, your levy obligation under the Artists' Social Insurance Act remains in effect. You must continue to fulfill your tax obligations. This includes, for example, the artists' social insurance levy to the KSK for periods after the opening of insolvency proceedings. The KSK may no longer accept payments for claims relating to the insolvency period.
Prerequisites
- Insolvency proceedings have been opened at the insolvency or district court.
- You are in arrears with payments to the KSK or the KSK has claims against you for the insolvency period.
Procedure
You do not have to act, as the KSK initiates the proceedings.
The KSK registers its own claims in writing with the insolvency administrator:
- The KSK states the reason and the amount of the claim.
- The KSK encloses the notices from which the claim is derived.
- The insolvency administrator examines all claims at a review meeting. The KSK monitors whether its claim is entered in the insolvency table.
- The KSK can subsequently correct the amount of the claim.
Deadlines
Please notify KSK immediately of the opening of insolvency proceedings.
Processing time
- depending on workload, usually 2 weeks
Remedy
No appeal is possible.
Links to more information
Status: 29.08.2022
Responsible for editing: Bundesministerium für Arbeit und Soziales
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited
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