Künstlersozialkasse; filing an objection against a decision on the obligation to pay contributions
The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.
Based on your objection, the Künstlersozialkasse (KSK) will once again check whether the obligation to pay contributions for your company is actually correct. This can be done solely on the basis of the previous facts or by means of supplementary information or documents that you have subsequently submitted in the objection procedure.
You have the right to appoint an authorised person to communicate with the KSK on your behalf. This can be a lawyer, for example. If the appeal is successful for you, the KSK will usually reimburse the costs of the authorised person. The costs of a tax advisor cannot be reimbursed.
- The KSK has issued a notice about your obligation to pay artists' social security contributions.
- You must be the addressee of the notice.
- You must have actually received the notice for it to be effective.
- You cannot appeal against prior investigations by the KSK or the announcement that an artists' social security contribution obligation is to be established.
You submit your objection to the artists' social security contribution obligation in writing to the KSK.
In your letter you should note the following points:
- You explain which finding or findings you want and give reasons for this request. For example, write,
- why you are not subject to the artists' social security contribution or
- why the start of the artists' social security contribution obligation was incorrectly determined.
- You can submit the reasons and, if necessary, further documents later at any time.
If your information or previously submitted documents are not sufficient for a decision on your objection, the KSK will contact you.
In order for your appeal to be successful, you should adhere to the deadlines set by the KSK. Extensions of the deadline are possible on request.
If a decision on your appeal has not yet been taken, you can withdraw it at any time.
You will receive written notification of the decision on your appeal.
- If the KSK has wrongly or incorrectly determined your obligation to pay artists' social security contributions, it will cancel the old decision and you will receive a new decision.
- If the KSK considers your objections to be unjustified, the KSK's objections committee will decide on your objection:
- If the appeals committee decides in your favour, you will also receive a written decision.
- If the appeals committee confirms the KSK's decision, you will receive a written notice of appeal explaining the reasons.
In the case of notification of the decision in Germany: 1 month.
In the case of notification of the decision abroad: 3 months.
Usually 1 to 6 months.
As a rule, the KSK will ask you for any missing documents that it needs to make its decision.
However, you can also submit on your own initiative any documents you consider important to support your request.
- Action before the competent social court after a notice of objection has been issued. Detailed information on how to file an action can be found in the notice of objection issued by the KSK.
- Action for failure to act at the competent social court if the authority does not decide on your objection within 3 months.
Links to more information
Responsible for editing:Bundesministerium für Arbeit und Soziales
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