Profit is reported, not turnover

Page last checked: 2026-09-28

The figure that goes to the Künstlersozialkasse is the projected profit — business income minus business expenses under the rules of income tax law. If you only keep track of income, you systematically report too high.

The calculation

Business income minus business expenses (Betriebseinnahmen minus Betriebsausgaben) — the same figure that appears in the cash-basis profit statement (Einnahmenüberschussrechnung). The Künstlersozialkasse puts it exactly this way in its notes on the annual report.

Why this makes a practical difference

Contributions are charged on the reported income from work. If you report turnover instead of profit, you report a different figure from the one asked for — the report is then simply not correct, whichever direction it deviates in.

That is why Künstlerfinanzen keeps the expense side over the year instead of estimating it in November: so that the figure you report is the figure asked for. The current contribution rates, with sources, are available as an open dataset (page in German).

Profit on the tax assessment

On the tax assessment (Einkommensteuerbescheid), profit appears, as a rule according to the Künstlersozialkasse, in the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) — for the estimate as in a sample audit. Exactly which line that is, what applies without an assessment and what applies to a loss is explained in Which figure on the tax assessment the KSK means. How the report itself works is described in Filling in the KSK Meldebogen.

What this page does not say

Which expenses are business expenses in your case, and which are not, is a question of tax law and of the individual case. Your tax adviser answers that — not this page and not Künstlerfinanzen.

Frequently asked questions

Is turnover or profit reported to the KSK?

Profit. According to the Künstlersozialkasse, the income from work for the income estimate (Einkommensschätzung) is the difference between business income and business expenses, determined under the rules of income tax law.

Which expenses count as business expenses?

That is a question of tax law and of the individual case. Your tax adviser answers it — not this page and not Künstlerfinanzen.

Does the KSK use the same concept of income as tax law?

Yes. According to the Künstlersozialkasse, the same concept of income applies in artists’ social insurance law as in income tax law; income from work is the result of a profit and loss statement drawn up under the general profit-determination rules of income tax law.

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.