Artists' social security contribution; application for termination of the obligation to pay the contribution

If you have given up or discontinued your business or, under certain conditions, only commission artistic or journalistic services on a minor scale, you must inform the Künstlersozialkasse (KSK).


If your company no longer exists, the KSK terminates your obligation to pay contributions.

  • 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 checks by the KSK if your legal successor is liable to pay levy. The KSK will initiate the termination procedure if it otherwise learns that the necessary requirements have been met.

If your business is dormant, your duty to pay levies is usually not terminated because your business still exists.

Your duty to levy will also be terminated if it has been determined because you are

  • have carried out advertising or public relations work for your own business (Section 24, Paragraph 1, Sentence 2 KSVG)
  • or have used the services of self-employed artists or publicists for other purposes of your business (Section 24 (2) KSVG)
  • and you report an amount below the limit of EUR 450.00 or, in the case of Section 24 (2) KSVG, you only hold three or fewer events in a calendar year

If in subsequent years you again meet the requirements for a duty to pay tax, you are obliged to self-report.


You can apply to the KSK to end your obligation to pay the levy if you no longer operate any of the following businesses that are subject to the levy:

  • Book, press and other publishing houses, press agencies including picture services,
  • theaters with the exception of movie theaters, orchestras, choirs and similar businesses,
  • theater, concert and guest performance management companies and other companies whose essential purpose is to provide for the performance or presentation of artistic or journalistic works or services,
  • Radio, television,
  • production of recorded image and sound carriers, exclusive of reproduction,
  • galleries, art trade,
  • advertising or public relations for third parties,
  • vaudeville and circus companies, museums,
  • educational and training institutions for artistic or journalistic activities.

A tax obligation that exists because you operate your business outside of these areas and hire artistic or journalistic self-employed persons in order to:

  • conduct your own advertising or public relations activities; or
  • use works or services of these persons for your own business and thereby generate income whereby more than three events are held in a calendar year,

will be terminated if you:

  • pay less than EUR 450.00 in total fees to these persons in a calendar year, or
  • perform three or fewer events in a calendar year in relation to the performance of events, or
  • no longer place orders with persons working independently as artists or journalists.


You inform the KSK that your company no longer exists, that you no longer place orders with persons who are self-employed in an artistic or journalistic capacity that are subject to the levy, or that you report less than EUR 450.

  • The KSK will check whether the obligation to pay tax must be terminated.
  • If there are any questions or proof is required, the KSK will contact you.
  • When the check is completed, you will receive a written notification of the conclusion of the procedure.
  • If the KSK comes to the conclusion that the requirements are not met, you will also receive a written notification.


You do not have to meet any deadlines.

Processing time

Usually 1 to 4 weeks.

Required documents

  • Required Documents

    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
    • Deregistration from the trade register

    If you cannot provide any of these documents, please ask the KSK which documents you need to submit.


  • There are no costs for you.


  • Appeal

Detailed information on how to file an appeal can be found in the notice of termination of the duty to pay.

Status: 29.08.2022

Responsible for editing: Bundesministerium für Arbeit und Soziales

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