KSK letter „Meldung des tatsächlichen Arbeitseinkommens für Vorjahre“: what to do? The form step by step
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That is the title of the letter the Künstlersozialkasse sent in September 2026 to the insured members in its sample (report of actual income from work for previous years). It comes with the form „BÜVO Fragebogen für 4 Jahre – 07.2026“. This page goes through what belongs in each of its fields — following the Künstlersozialkasse's completion notes (Ausfüllhinweise).
Step by step
Following the September 2026 letter and its completion notes (Ausfüllhinweise):
- For each year asked for — in the letter, 2021 to 2024 — find the tax assessment (Einkommensteuerbescheid).
- As a rule, transcribe the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work), not taxable income („zu versteuerndes Einkommen“). Which of the two columns an income belongs in is your decision.
- Enter a loss not as a negative number but as 0,00.
- For each year, answer the question on self-employed non-artistic work with yes or no, and if yes with the amount.
- Sign the form — the letter calls the signature „zwingend erforderlich“ (mandatory).
- Enclose the assessments; only where there is none for a year, a profit and loss statement prepared by a tax adviser.
- Send the reply within four weeks, by 1 December at the latest — online via the Bundesportal or by post.
The sections below explain each field.
Top of the form: insurance number and name
At the top go your insurance number (Versicherungsnummer) and your name. The form asks for nothing more about you; it does not ask for Bereiche or clients (Auftraggeber).
Per year: two entries
For each of the four years the form has one row with two columns. At a glance:
| Year | Self-employed artistic / publicist work | Also self-employed non-artistic work |
|---|---|---|
| 2021 | As a rule, the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from the 2021 assessment (loss: 0,00 (€0.00)) | yes / no (ja / nein) — if yes, the amount |
| 2022 | As a rule, the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from the 2022 assessment (loss: 0,00 (€0.00)) | yes / no (ja / nein) — if yes, the amount |
| 2023 | As a rule, the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from the 2023 assessment (loss: 0,00 (€0.00)) | yes / no (ja / nein) — if yes, the amount |
| 2024 | As a rule, the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from the 2024 assessment (loss: 0,00 (€0.00)) | yes / no (ja / nein) — if yes, the amount |
How you split income between the two columns is your own decision.
Source: Künstlersozialkasse, form „BÜVO Fragebogen für 4 Jahre – 07.2026“ and completion notes (letter of September 2026).
A filled-in example
This is how the form looks when a made-up member fills it in: an illustrator who worked only artistically in all four years. The figures are invented. They only show how the line from the assessment moves onto the form — and that a loss appears as 0,00 €.
Top of the form: Name: Muster · first name (Vorname): Erika · insurance number (Versicherungsnummer): your own, as printed on the Künstlersozialkasse's letters (the form says „bitte unbedingt angeben“ — please be sure to enter it).
| Year | In the income tax assessment (Einkommensteuerbescheid): „Einkünfte aus selbständiger Arbeit“ | On the form: actual income from self-employed artistic / publicist work („Mein tatsächliches Jahresarbeitseinkommen … aus selbständiger künstlerischer / publizistischer Tätigkeit betrug“) | On the form: other self-employed work that is not artistic („Daneben habe ich … Einkünfte aus einer selbständigen nicht künstlerischen / nicht publizistischen Tätigkeit erzielt“) |
|---|---|---|---|
| 2024 | 21.050 € | 21.050,00 € | no (nein) |
| 2023 | 18.905 € | 18.905,00 € | no (nein) |
| 2022 | −1.240 € (loss) | 0,00 € | no (nein) |
| 2021 | 14.380 € | 14.380,00 € | no (nein) |
Amounts are in German notation, as on the form.
Below that: the printed declaration „Ich versichere, die vorstehenden Angaben wahrheitsgemäß gemacht zu haben.“ (I declare that I have given the above information truthfully), then place, date and signature — on the form, „ist zwingend erforderlich“ (mandatory).
Enclosed: the income tax assessments for 2021 to 2024. The letter asks for „keine Original-Unterlagen …, sondern ausschließlich Kopien. Bitte nicht heften, klammern oder kleben.“ (no originals, copies only; please do not staple, clip or glue them). And: „Von einer Übersendung per E-Mail bitten wir Sie abzusehen“ (please do not send it by email).
Anyone who also had self-employed work that is not artistic ticks ja (yes) in the last column and enters an amount. How income is split between the two columns is your decision, which is why the example does not work that case through.
Source: Künstlersozialkasse, letter „Meldung des tatsächlichen Arbeitseinkommens für Vorjahre“ with the form „BÜVO Fragebogen für 4 Jahre – 07.2026“ (September 2026). Name and figures are invented.
The artistic column: one line from the assessment
The first column takes actual income from work from self-employed artistic or publicist activity — one figure per year. If your work is exclusively artistic or publicist, the example in the completion notes transcribes the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) from that year's tax assessment (Einkommensteuerbescheid); taxable income (zu versteuerndes Einkommen) is expressly not the relevant figure. It is a profit figure, business income minus business expenses, not turnover — more under Profit is reported, not turnover.
A loss is not entered as a negative number but as 0,00 (€0.00). Which line of the assessment is meant, and what applies when there is no assessment yet, is explained in Which figure on the tax assessment the KSK means.
The second column: yes or no, and an amount
The second column asks whether in the same year you also had income from self-employed non-artistic work: yes or no (ja / nein), and if yes, the amount.
Which column an item of income belongs in is your own assignment; this page does not make it for you. The Künstlersozialkasse's completion notes give examples: winning clients (Kundengewinnung) counts as artistic work there; a separate second job such as taxi driver (Taxifahrer) or innkeeper (Gastwirt), and capital income shown as a trade (Gewerbe), are named for the other column. If in doubt about your own case, ask the Künstlersozialkasse or an adviser of your choice.
Signature and enclosures
The form needs your signature; the letter calls it „zwingend erforderlich“ (mandatory). As evidence, the tax assessment (Einkommensteuerbescheid) must be enclosed for every completed year. Only where there is no assessment yet for a year does a profit and loss statement prepared by a tax adviser take its place.
According to the letter, tax returns, assessment data from ELSTER, business analyses (BWA) and invoices are „mangels ausreichender Beweiskraft nicht geeignet“ — not suitable, for lack of sufficient evidential value. A list of your own therefore does not replace the assessment; it helps you gather the figures and cross-check them.
Which years are asked for
The September 2026 letter asks for 2021 to 2024. How many years the law allows, what a sample audit is and how the selection works is in the overview of the sample audit.
Sending it back: four weeks, 1 December at the latest
The letter asks for a reply within four weeks, by 1 December at the latest — online via the Bundesportal or by post. The income estimate (Einkommensschätzung) for the coming year is due on the same day; see KSK income estimate: the deadline is 1 December. Processing then takes between three and twelve months.
Read next
Frequently asked questions
How many years does a KSK audit ask for?
Are invoices or a BWA enough as evidence for the KSK audit?
When does the BÜVO questionnaire go back to the KSK?
Sources
By the Künstlerfinanzen editorial team. Page last checked: 2026-10-04. The information comes from:
- Künstlersozialkasse: letter „Meldung des tatsächlichen Arbeitseinkommens für Vorjahre“ with form and completion notes, September 2026 (PDF)
- §13 KSVG (gesetze-im-internet.de)
- Bundesportal: Prüfung der Meldungen von Versicherten (audit of insured members’ reports)
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.