KSK sample audit (Stichprobenprüfung): what it is and what the letter asks for

Page last checked: 2026-09-28

The sample audit (Stichprobenprüfung) is a random selection, not a sign of suspicion. Every year the Künstlersozialkasse draws a random sample of at least 5 % of its insured members. The rate is the lasting figure — the headcount behind it changes with membership.

Legal basis and scope

The basis is §13 KSVG and §5(1) of the KSVG-Beitragsüberwachungsverordnung. The sample is drawn anew every year; selection is random.

Four years in the letter, up to six under the law

The Künstlersozialkasse's September 2026 letter — „Meldung des tatsächlichen Arbeitseinkommens für Vorjahre“ (report of actual income from work for previous years) — asks for actual income from work for the years 2021 to 2024, i.e. four years. The most recently completed year is left out; the letter gives no reason, presumably because the tax assessment for it usually does not exist yet.

The law (§13 KSVG) allows the Künstlersozialkasse to ask for up to six past years. This year's letter uses four of them. How many years are asked for and by when the reply is requested is set out year by year in the guide Filling in the report of actual income from work.

What the form asks for, per year

Actual income from work from self-employed artistic or publicist activity — one figure.
Whether you also had income from self-employed non-artistic work — yes or no (ja/nein), and if yes, the amount.

Plus insurance number, name and a signature, which the letter calls „zwingend erforderlich“ (mandatory). According to the completion notes, losses are entered as 0,00 (€0.00). Which of the two columns an item of income belongs in is an assignment you make yourself; the completion notes give examples.

Which documents are required

As evidence, the tax assessment (Einkommensteuerbescheid) must be enclosed for every completed year; where there is none, a profit and loss statement prepared by a tax adviser instead. According to the completion notes, the figure to use is the line „Einkünfte aus selbständiger Arbeit“ (income from self-employed work) — expressly not taxable income (zu versteuerndes Einkommen).

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.

What a deviation means for contributions

According to the Künstlersozialkasse, the reported estimate leads to binding monthly contributions that can no longer be corrected retroactively — „verbindlichen Monatsbeiträgen, die rückwirkend nicht mehr korrigiert werden können“. The declaration on the form itself names the fine of up to €5,000 for incorrect information given intentionally or through gross negligence (vorsätzlich oder grob fahrlässig, §36 KSVG). Anything beyond that in your case is answered by the Künstlersozialkasse or an adviser of your choice.

Two obligations, one date

The letter asks for a reply within four weeks, by 1 December of the current year at the latest — online via the Bundesportal or by post. If you are in the sample, you therefore have two things to do on that day: the estimate for the coming year and the actual figures for the past years.

Processing then takes between three and twelve months.

Frequently asked questions

Is a KSK audit a sign of suspicion?

The sample audit (Stichprobenprüfung) under §13 KSVG is a random selection of at least 5 % of insured members and no sign of suspicion. Why a particular letter arrived is answered by the Künstlersozialkasse.

Which documents does the KSK require for the sample audit?

For every completed year the tax assessment (Einkommensteuerbescheid), or where there is none, a profit and loss statement prepared by a tax adviser. According to the completion notes, the line to transcribe is „Einkünfte aus selbständiger Arbeit“ (income from self-employed work). According to the letter, tax returns, ELSTER data, business analyses (BWA) and invoices are not suitable.

Is the KSK sample drawn anew every year?

Yes. The sample under §13 KSVG changes every year, and selection is random.

How long does the KSK take to process the audit?

After the reply, processing takes between three and twelve months.

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.