Künstlersozialkasse; filing an objection against a tax audit notice

You do not agree with the results of a tax audit? Then you can have the correctness of the assessment reviewed by filing an objection.


After an audit by the KSK, you will receive a notice. In it, the KSK records the results of the audit. If necessary, the KSK can demand additional payments from your company or you will receive a refund of any overpayments of artists' social security contributions.

If you do not agree with the decision, you can file an objection. The KSK will then check whether the decision can or must be changed on the basis of the grounds for your objection.

If the KSK changes the decision, you will receive an objection notice.

If the KSK does not accept your objection, it will reject it. In this case, you will also receive a new decision. You can appeal against this decision to the social court.


You can file an objection if

  • the KSK has examined your company, and
  • the decision addressed to you provides for an objection.
    • You can only appeal against a decision following an objection.


You can file an objection against a decision of the KSK in writing:

  • Write your objection including the reasons for the objection.
  • Sign the appeal and send it to the KSK by mail, fax or electronically as a PDF file with signature.
  • Another option is to submit the objection to the KSK in writing.
  • The KSK will examine your objection as soon as it is received.
  • You will receive an acknowledgement of receipt.
  • If the objection is not sufficiently substantiated, the KSK will request further documents from you.
  • If your objection can be remedied, you will receive a so-called remedial decision. This means that the KSK considers your objection to be well-founded.
  • If your objection cannot be remedied, the KSK will reject it with a decision.


1 month after receipt of the notice

Processing time

The processing of an appeal takes a maximum of 6 months.

Required documents

  • Required Documents

    • bei Vertretung durch einen Bevollmächtigten: von Ihnen unterschriebene Vollmacht


  • There are no costs for you.


  • Action before the social court


Responsible for editing:Bundesministerium für Arbeit und Soziales

Contains machine translated content. Show the original content

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited

Responsible for you

If you select a location under "Localization" the contact details of the responsible authority and, if applicable, locally valid information will be displayed.