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The KSK fine (Bußgeld) under §36 KSVG

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What §36 KSVG names as an administrative offence (Ordnungswidrigkeit) for insured members, how high the fine can be at most and what it refers to — in the statute's own words.

The wording

§36(1) KSVG, as far as it concerns the annual report:

„Ordnungswidrig handelt der Versicherte, der vorsätzlich oder fahrlässig … 3. der Meldepflicht nach § 12 Abs. 1 Satz 1 nicht rechtzeitig, nicht richtig oder nicht vollständig nachkommt.“ — an insured member who, intentionally or negligently, … 3. does not meet the reporting duty under §12(1), first sentence, in time, correctly or completely commits an administrative offence.

§36(3) KSVG on the amount:

„Die Ordnungswidrigkeit kann … in den Fällen des Absatzes 1 mit einer Geldbuße bis zu fünftausend Euro geahndet werden.“ — in the cases of paragraph 1, the offence can be punished with a fine of up to five thousand euros.

Numbers 1 and 2 of paragraph 1 concern details, information and documents the Künstlersozialkasse requests under §11(2) KSVG. The statute names a ceiling, not a fixed amount.

What the fine refers to

§36(1) no. 3 KSVG names the report: not in time, not correctly or not completely. It means the reporting duty under §12(1), first sentence, KSVG — „Versicherte und Zuschußberechtigte haben der Künstlersozialkasse bis zum 1. Dezember eines Jahres das voraussichtliche Arbeitseinkommen … zu melden“: insured members report their expected work income to the Künstlersozialkasse by 1 December each year. That the Künstlersozialkasse requires this report even when income is unchanged is covered under KSK income estimate: the deadline is 1 December.

What „nicht richtig“ (not correctly) means in a particular case is not interpreted on this page. That is answered by the Künstlersozialkasse or an adviser of your choice. How the income estimate (Einkommensschätzung) is arrived at — business income minus business expenses — is covered under Profit is reported, not turnover.

Intentionally or negligently — and the declaration on the audit form

§36(1) KSVG says „vorsätzlich oder fahrlässig“ (intentionally or negligently). The declaration on the questionnaire of the random audit (Stichprobenprüfung) names the fine of up to €5,000 for incorrect information given vorsätzlich oder grob fahrlässig (intentionally or with gross negligence). Both wordings are reproduced here as they appear in their source.

The report is due even without a change

The Künstlersozialkasse calls the report of the expected annual work income „unbedingt erforderlich“ (absolutely necessary), even when income has not changed. The three ways to file — online with the code, via the Bundesportal, on the signed paper form — are covered under The KSK authentication code and the three ways to file; the date under KSK income estimate: the deadline is 1 December.

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Frequently asked questions

How high is the KSK fine for insured members?
Up to €5,000. §36(3) KSVG: the administrative offence can be punished „in den Fällen des Absatzes 1 mit einer Geldbuße bis zu fünftausend Euro geahndet werden“ — in the cases of paragraph 1 with a fine of up to five thousand euros. The statute names a ceiling, not a fixed amount.
What is the fine under §36 KSVG for?
For insured members, §36(1) KSVG names three cases, among them the reporting duty under §12(1), first sentence: a member who intentionally or negligently (vorsätzlich oder fahrlässig) fails to meet it in time, correctly or completely („nicht rechtzeitig, nicht richtig oder nicht vollständig nachkommt“) commits an administrative offence. That report is the expected work income, due by 1 December.
KSK report late or forgotten – what follows?
§36(1) KSVG names a report that is not made in time as an administrative offence, and §36(3) a fine of up to €5,000. What follows in a particular case is answered by the Künstlersozialkasse or an adviser of your choice.

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.