KSK income estimate (Einkommensschätzung): the deadline is 1 December

Page last checked: 2026-09-21

Insured members report their projected income from work for the following calendar year by 1 December. Not 31 March — that is the deadline for businesses that pay the Künstlersozialabgabe (§27(1) KSVG), and it does not apply to insured members.

What the statute says

§12(1), first sentence, KSVG: „Versicherte und Zuschußberechtigte haben der Künstlersozialkasse bis zum 1. Dezember eines Jahres das voraussichtliche Arbeitseinkommen … zu melden.“ (Insured persons and persons entitled to a subsidy must report their projected income from work to the Künstlersozialkasse by 1 December of each year.)

What is reported, then, is a forecast for the coming year, filed during the current year. The report for 2027 is due by 1 December 2026.

What the Künstlersozialkasse sends — and when

The Meldebogen and the authentication code (Authentifizierungscode) arrive by post in September, each time for the following year. If you still have nothing in October, you know early enough that something is missing.

What is reported by 1 December

A single figure: the projected income from work, calculated as business income minus business expenses (Betriebseinnahmen minus Betriebsausgaben) under the rules of income tax law. What is reported is profit, not turnover; without the expense side, the reported figure comes out systematically too high. How the Meldebogen is filled in, field by field, is described in Filling in the KSK Meldebogen.

Even when nothing has changed

The Künstlersozialkasse expressly calls the report „unbedingt erforderlich“ (absolutely necessary) — even when income has stayed the same.

How the report is filed

Online with the authentication code, online via the Bundesportal, or on paper, signed — the form reminds you: „Unterschrift – bitte nicht vergessen“ (don't forget to sign). All three routes require personal credentials or a personal signature. Software therefore cannot file the report for you — Künstlerfinanzen cannot either. The three routes in detail are in The KSK authentication code (Authentifizierungscode) and the three ways to file.

What happens if no report is made

§36(1) KSVG refers to the reporting duty in §12(1), first sentence: anyone who reports „nicht rechtzeitig, nicht richtig oder nicht vollständig“ (late, incorrectly or incompletely) commits an administrative offence; §36(3) provides for a fine of up to €5,000.

Note what this depends on: the report being late, wrong or incomplete. Not an estimate turning out differently in hindsight. An estimate is a forecast, and forecasts deviate.

Frequently asked questions

When is the KSK income estimate (Einkommensschätzung) due?

By 1 December of each year, for the following calendar year (§12(1), first sentence, KSVG). The report for 2027 is due by 1 December 2026.

Do I have to report my income estimate if nothing has changed?

Yes. The Künstlersozialkasse calls the report „unbedingt erforderlich“ (absolutely necessary), even when income has stayed the same.

Isn’t the KSK deadline 31 March?

No. 31 March is not the deadline for insured members; it applies to businesses that pay the Künstlersozialabgabe (§27(1) KSVG). Insured members report by 1 December.

What happens if the KSK report is late?

Under §36(1) KSVG, a report made „nicht rechtzeitig, nicht richtig oder nicht vollständig“ (late, incorrectly or incompletely) is an administrative offence; §36(3) provides for a fine of up to €5,000. This attaches to the report, not to an estimate that later turns out differently.

Sources

By the Künstlerfinanzen editorial team. Page last checked: 2026-09-21. 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.