How these pages are made
Writing about the Künstlersozialkasse means writing about deadlines, contributions and a fine. So this page says where every statement comes from, when it was last checked and what these pages deliberately do not say.
Primary sources wherever reachable
The statements come mostly from primary sources: the statute, the Künstlersozialkasse, the Bundesportal (federal portal), the Federal Ministry of Finance and the collecting societies themselves. Where no primary source was reachable — the DATEV format, for example, whose description at DATEV could not be read — the page relies on a public example file and other providers' descriptions and says so openly. Forums and memories of earlier years are a reason to look something up, never evidence. Where the Künstlersozialkasse says something in so many words, we quote it verbatim.
Every figure is sourced — and checked on every change
The statements on this site are recorded with source and check date in a verification log. On every change to the source code, tests compare every figure of a thousand or more on the guides with our internal verification log and reject the page if a figure is missing from it. Every guide ends with the line "Page last checked" and the date of the last check.
What these pages do not say
- Whether an activity or a client counts for the Künstlersozialkasse — that is a question of interpretation under §2 KSVG.
- Whether someone's insurance continues.
- Whether a difference from the estimate is large enough to act on — the statute names no threshold, and the change is a right exercised on application.
- Which figure anyone should report.
The Künstlersozialkasse or an adviser of your choice answers these. A "this is not legal advice" line does not turn an individual assessment into information, so we leave these assessments out entirely rather than attach a disclaimer to them.
When pages are updated
Every September, when the Künstlersozialkasse sends the reporting forms and audit letters; whenever contribution rates change; and whenever a collecting society changes its dates. A page's check date only changes when its sources were actually read again.
Independent
Künstlerfinanzen is not affiliated with the Künstlersozialkasse and takes no money from it, from collecting societies or from advisory services. The guides are free and readable without an account.
Verification log
The main statements on this site, with source and the day they were checked:
| Statement | Source | Checked |
|---|---|---|
| The income estimate (Einkommensschätzung) is due by 1 December for the following calendar year. | §12 Abs. 1 Satz 1 KSVG, KSK: Jahresmeldung | 2026-09-21 |
| The reporting form (Meldebogen) and authentication code arrive in September. | KSK: Jahresmeldung | 2026-09-21 |
| One figure is reported: business income minus business expenses. | KSK: Jahresmeldung | 2026-09-21 |
| The report is required even when nothing has changed. | KSK: Jahresmeldung | 2026-09-21 |
| Members are notified of the new contribution in January; it is first due on 5 February. | KSK: Jahresmeldung | 2026-09-24 |
| A change to the estimate (Änderung der Einkommensschätzung) is made on application and takes effect from the first of the month after it arrives. | §12 Abs. 3 KSVG | 2026-09-22 |
| The sample covers at least 5% of members; the law allows up to six past years. | Bundesportal, §13 KSVG, BMAS: questions and answers (German) | 2026-09-28 |
| The September 2026 letter asks for 2021 to 2024, requires the tax assessments (Einkommensteuerbescheide) and has losses entered as 0,00. | KSK: Schreiben und Ausfüllhinweise (PDF) | 2026-09-23 |
| The fine of up to €5,000 attaches to a report that is late, wrong or incomplete. | §36 Abs. 1 und 3 KSVG | 2026-09-21 |
| Wording: an insured member commits an administrative offence who meets the reporting duty under §12 Abs. 1 Satz 1 „nicht rechtzeitig, nicht richtig oder nicht vollständig“ (not on time, not correctly or not completely); the fine in these cases is „bis zu fünftausend Euro“ (up to five thousand euros). | §36 Abs. 1 Nr. 3 und Abs. 3 KSVG | 2026-09-28 |
| 183,383 active members on 1 January 2026, split across four areas (Bereiche). | KSK in Zahlen | 2026-09-21 |
| 2026 contribution rates and the member's share; contributions are not corrected retroactively. | KSK: Beitrag | 2026-09-23 |
| Income-tax prepayments on 10 March, 10 June, 10 September and 10 December. | §37 Abs. 1 EStG | 2026-09-25 |
| VG Wort's Meldeschluss is 31 January for the classic procedures and 31 March for METIS (first in 2027). | VG Wort: Termine und Fristen | 2026-09-25 |
| VG Bild-Kunst's Meldeschluss is 31 March from 2026, instead of 30 June. | VG Bild-Kunst: Neuer Meldeschluss | 2026-09-25 |
| GEMA needs the setlist no later than 6 weeks after the performance; in principle, the organiser must submit it and can delegate the task to the musicians. | GEMA: Wann soll ich eine Setlist einreichen? (German) | 2026-09-28 |
| Transition to e-invoicing: receiving since 2025, issuing at the latest from 2028. | BMF: FAQ E-Rechnung | 2026-09-26 |
| Kleinunternehmer are exempt from issuing e-invoices but must be able to receive them. | BMF: FAQ E-Rechnung | 2026-09-26 |
| Legal record-keeping periods — accounting vouchers eight years, books and records ten, business letters six. | §147 Abs. 3 AO | 2026-09-28 |
| The retention period does not expire as long as and insofar as the records are relevant for taxes whose assessment period (Festsetzungsfrist) has not yet expired. | §147 Abs. 3 Satz 5 AO | 2026-09-28 |
Found a mistake?
If a statement looks wrong or out of date to you, write to us using the contact details in the Impressum (German). We read the source again and correct the page together with its check date.
Page last checked: 2026-09-28.