Which figure on the tax assessment the KSK means: income from self-employed work (Einkünfte aus selbständiger Arbeit)

Page last checked: 2026-09-28

An income tax assessment (Einkommensteuerbescheid) shows several amounts. This page sets out which one the Künstlersozialkasse names as income from work (Arbeitseinkommen), which one it excludes, and what applies to a loss — in its own words.

What the Künstlersozialkasse writes

On its page about the annual report, the Künstlersozialkasse explains where the figure comes from:

„Im Künstlersozialversicherungsrecht gilt derselbe Einkommensbegriff wie im Einkommensteuerrecht. Daher wird das für die Beitragsberechnung nach dem KSVG maßgebende Arbeitseinkommen aus künstlerischer oder publizistischer Tätigkeit im Regelfall den ‚Einkünften aus selbständiger Arbeit‘ im Einkommensteuerbescheid entsprechen. Das ‚zu versteuernde Einkommen‘ ist nicht relevant!“

In English: social insurance for artists uses the same concept of income as income tax law; so the income from artistic or publicist work that contributions are based on will as a rule correspond to the income from self-employed work on the tax assessment. Taxable income is not relevant.

It describes income from work itself as „Differenz aus Betriebseinnahmen und -ausgaben“ — the difference between business income and business expenses, so profit, not turnover. What that means for the annual estimate is covered in Profit is reported, not turnover. This page only answers the narrower question of which figure on the tax assessment is meant.

Not taxable income

The Künstlersozialkasse names one particular line and explicitly excludes another. The line meant is „Einkünfte aus selbständiger Arbeit“, not „zu versteuerndes Einkommen“ (taxable income). The notes on the audit form of September 2026 say the same. How the tax office arrives at the individual amounts on the assessment is not explained here; that is tax law and a matter for your tax office or your tax adviser.

In a sample audit: one line per year

The letter „Meldung des tatsächlichen Arbeitseinkommens für Vorjahre“ (report of actual income for previous years) asks, per year, for the income from self-employed artistic or publicist work. For members whose work is exclusively artistic or publicist, the example in its notes uses the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from the tax assessment (Einkommensteuerbescheid) of that year.

Loss: a loss is not entered as a negative number but as 0,00 (€0.00).
Evidence: the tax assessment must be attached for every completed year. Only where none exists yet for a year does a profit and loss statement prepared by a tax adviser take its place.
Not suitable: tax returns, assessment data from ELSTER, management reports (BWA) and invoices are, according to the letter, „mangels ausreichender Beweiskraft nicht geeignet“ — not suitable for lack of sufficient evidential value.

The form also has a second column for self-employed non-artistic work. Which column an income belongs in is yours to assign. The whole form, field by field, is described on the page Report of actual income for previous years.

For the estimate: when there is no tax assessment yet

For the annual income estimate (Einkommensschätzung), which goes to the Künstlersozialkasse by 1 December, the assessment for the current year naturally does not exist yet. On this the Künstlersozialkasse writes: „Falls noch kein Einkommensteuerbescheid vorliegt, kann auch die letzte Einkommensteuererklärung oder der im letzten Jahresabschluss (Bilanz, Gewinn- und Verlustrechnung) ausgewiesene Gewinn als Anhaltspunkt für das voraussichtliche Arbeitseinkommen herangezogen werden.“ — where there is no assessment yet, the last income tax return or the profit shown in the last annual accounts can serve as a guide.

That concerns the estimate. As evidence in a sample audit, as described above, the tax assessment applies.

What this page does not do

This page reproduces which line the Künstlersozialkasse names. It calculates no tax, it does not say where the line sits on your assessment, and it does not assign any income to the artistic or the non-artistic column. What applies in your case is answered by the Künstlersozialkasse or an adviser of your choice.

Frequently asked questions

Which figure on the tax assessment counts for the KSK?

According to the Künstlersozialkasse, income from work (Arbeitseinkommen) as a rule corresponds to the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) on the income tax assessment (Einkommensteuerbescheid). That applies to the annual report and to the audit form alike.

Does taxable income count for the KSK?

No. The Künstlersozialkasse writes: „Das ‚zu versteuernde Einkommen‘ ist nicht relevant!“ — taxable income is not relevant. The notes on the audit form exclude it explicitly as well.

What goes on the KSK form if the tax assessment shows a loss?

On the audit form a loss is not entered as a negative number but as 0,00 (€0.00).

What applies if there is no tax assessment yet?

For the estimate, the Künstlersozialkasse names the last income tax return or the profit in the last annual accounts as a guide. As evidence in a sample audit, by contrast, it asks for the tax assessment; only where none exists, a profit and loss statement prepared by a tax adviser.

Sources

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

This text reproduces 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.