File an objection against the assessment notice for the artists' social security contribution obligation after registering with the Artists' Social Security Fund

The Künstlersozialkasse has determined that your company is subject to the artists' social security contribution. You do not agree with this and can lodge an objection against it.

Due to your objection, the Künstlersozialkasse (KSK) is reviewing once again whether the levy obligation for your company is actually correct. This can be done based solely on the previous facts or through supplementary information or documents that you submitted during the objection proceedings.

You have the right to appoint an authorized representative to conduct communication with the KSK on your behalf. This can be a lawyer, for example. If your appeal is successful, the KSK generally reimburses the costs of the authorized representative. The costs of a tax advisor cannot be reimbursed.

You submit your appeal against the obligation to pay artists' social security contributions in writing to the KSK.

In your letter, you should consider the following points:

• You explain which finding or findings you desire and justify this request. For example, write,
  • why you are not subject to the artists' social security contribution or
  • why the start of the Künstlersozialabgabe (artists' social security contribution) obligation was incorrectly determined. 
• You can submit the statement of grounds and, if applicable, any further documents at any time later.

Should your information or previously submitted documents be insufficient for a decision on your appeal, the KSK will contact you. 

To ensure your appeal can be successful, you should adhere to the deadlines set by the KSK. Extensions are possible upon request.

If your appeal has not yet been decided, you can withdraw it at any time.

You will receive a written decision regarding your objection.

• If the KSK has wrongly or incorrectly determined your obligation to pay artists' social security contributions, it will repeal the old assessment notice and you will receive a new one.
• If the KSK considers your objections to be unfounded, the KSK's appeals committee will decide on your appeal:
  • If the appeals committee decides in your favour, you will also receive a written notice. 
  • If the appeals committee upholds the KSK's decision, you will receive a written appeal decision explaining the reasons for it.

When the decision is served domestically: 1 month.
Upon notification of the decision abroad: 3 months.

There are no costs for you.

• File a lawsuit with the competent social court after a rejection notice on the objection has been issued. Detailed information on how to file a lawsuit can be found in the KSK's objection notice.
• Action for failure to act at the competent social court if the authority does not decide on your objection within 3 months.