Künstlersozialkasse; performance of a tax audit
Have you paid fees to self-employed persons for journalistic or artistic services? If so, the Künstlersozialkasse (KSK) in your company will check that these fees have been reported correctly.
Description
The Künstlersozialkasse may conduct an audit at your premises:
- in writing or
- on site at your company.
As a rule, the KSK will check whether you have paid the artists' social security contribution in the correct amount. The main purpose is to establish the following:
- the correctness and completeness of your records and
- the correctness and completeness of the resulting reports.
If necessary, the KSK will make additional demands or you will receive a refund of any overpayments of artists' social security contributions.
The audit is independent of whether or not your company is
- is registered with the KSK as liable to pay the levy or has
- has employees.
For the company audit, you must provide the KSK with the documents related to the notifications.
In addition, you must provide the KSK with all other information and documents that are important for the audit.
If the KSK finds fault with something during your audit, you must correct these deficiencies. This applies in particular to your records.
Prerequisites
The Künstlersozialkasse (KSK) can check your business if it is or could be subject to the levy.
Procedure
The audit of the Künstlersozialkasse begins with a written audit announcement. You will receive this announcement by mail or e-mail.
- Contact the auditor to discuss the further procedure or the date of the audit.
- Gather the necessary documents.
- If possible, send documents to the examiner in advance if you are asked to do so.
- Have all documents ready for an on-site inspection.
- Obtain additional supporting documents and evidence upon request, if necessary.
- The auditor will discuss the results with you.
- Agree with the results or explain what you think needs to be changed.
- As soon as the result of the audit is final, you will receive an audit certificate from the KSK.
Deadlines
You do not have to observe any deadlines.
Processing time
An on-site inspection usually takes 1 to 2 working days. Depending on the effort involved, 1 to 6 months pass before the procedure is completed.
Required documents
-
Required Documents
- Records of the fees to be reported
- incoming invoices and contracts for artistic or journalistic services from independent contractors
- all books of account belonging to the accounting system
- bookkeeping with the annual financial statements (balance sheet and profit and loss account)
- lists of totals and balances
- G/L accounts
- Statements of accounts
- audit reports from other insurance companies or the tax authorities
- if necessary, the auditor requests the submission of further documents
Remedy
- Appeal
Detailed information on how to file an appeal can be found in the test notification. - Action before the social court
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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