Changing the income estimate during the current year

Page last checked: 2026-09-28

If circumstances change during the current year, there is a dedicated form: the Änderung der Einkommensschätzung (change of income estimate). It applies to the current calendar year.

What the statute says

§12(3) KSVG: „Ändern sich die Verhältnisse … ist auf Antrag die Änderung mit Wirkung vom Ersten des Monats an zu berücksichtigen, der auf den Monat folgt, in dem der Antrag bei der Künstlersozialkasse eingeht.“ (If circumstances change, the change is to be taken into account on application with effect from the first day of the month following the month in which the application reaches the Künstlersozialkasse.)

It contains two things that are easily overlooked.

„Auf Antrag“ means: you decide

The change is something you can apply for — not a duty that a deviation triggers automatically. The statute also contains no threshold: no percentage and no amount from which something would have to be done.

For that reason you will find no statement, here or in Künstlerfinanzen, about the size of deviation at which to apply. We show the deviation in euro and percent. What you do with it is your decision — or you ask the Künstlersozialkasse.

When the change takes effect

From the first day of the month following the month in which the application arrives. If the application arrives in May, the change takes effect from 1 June — not retroactively from January and not immediately.

The form

The Künstlersozialkasse lists it among its forms (Formulare). It concerns the current calendar year only; the forecast for the coming year still goes through the annual report due on 1 December.

For the future only

The Künstlersozialkasse says: „Die Änderung wirkt sich jedoch nur für die Zukunft aus.“ (The change, however, only takes effect for the future.) According to the Künstlersozialkasse, the reported estimate leads to „verbindlichen Monatsbeiträgen, die rückwirkend nicht mehr korrigiert werden können“ (binding monthly contributions that cannot be corrected retroactively). What was actually earned in a completed year is asked separately in a sample audit (Stichprobenprüfung), with the tax assessment (Einkommensteuerbescheid) as evidence.

Frequently asked questions

Can the KSK income estimate be changed during the current year?

Yes, on application. §12(3) KSVG provides that changed circumstances are taken into account on application (auf Antrag). The Künstlersozialkasse has a form for it, „Änderung der Einkommensschätzung“ (change of income estimate); it concerns the current calendar year only.

When does a changed income estimate take effect?

From the first day of the month following the month in which the application reaches the Künstlersozialkasse. If the application arrives in May, the change applies from 1 June — not retroactively from January and not immediately.

Is a change mandatory when income differs from the estimate?

The statute frames it as an application (auf Antrag), not as a duty that a deviation triggers automatically. §12 KSVG names no percentage and no amount from which something would have to be done. What applies in your case is answered by the Künstlersozialkasse or an adviser of your choice.

Is the change of income estimate (Änderung der Einkommensschätzung) available as an online form?

Yes. On its page „Online-Formulare“ the Künstlersozialkasse lists the form „Änderung der Einkommensschätzung“ in the Bundesportal: „Dieses Formular ist nur für Einkommensanpassungen im laufenden Kalenderjahr 2026 zu verwenden.“ (This form is only to be used for income adjustments in the current calendar year 2026.) For reporting the expected annual income for 2027 the KSK names a separate form.

Sources

By the Künstlerfinanzen editorial team. Page last checked: 2026-09-28. The information comes from:

This text reproduces the wording of the statute and the information published by the Künstlersozialkasse. It is not legal advice and not tax advice. What applies in your case is answered by the Künstlersozialkasse or an adviser of your choice.