responsibility finder
Schleswig-Holstein

Apply for termination of the obligation to pay contributions to the artists' social security fund

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you have given up or discontinued your business or, under certain conditions, only place orders for artistic or journalistic services on a small scale, you must inform the Künstlersozialkasse (KSK).

If your company no longer exists, the KSK will terminate your obligation to pay contributions.

  • The reason why your company no longer exists, for example due to deletion, merger or splitting, is not decisive for the termination. However, this may result in further checks by the KSK if your legal successor is liable to pay the levy. The KSK will initiate the termination procedure if it learns from other sources that the necessary requirements have been met.

If your company is dormant, your obligation to pay contributions is generally not terminated as your company still exists.

Your obligation to pay the levy will also be terminated if it has been established that you

  • have carried out advertising or public relations work for your own company (§ 24 para. 1 sentence 2 KSVG)
  • or you have used the services of self-employed artists and publicists for other purposes of your company (§ 24 para. 2 KSVG)
  • and you report an amount below the limit of EUR 450.00 or, in the case of § 24 para. 2 KSVG, only hold three or fewer events in a calendar year

If you meet the requirements for a tax obligation again in subsequent years, you are obliged to submit a self-declaration.


Process flow

You inform the KSK that your company no longer exists and that you no longer place orders with self-employed artists or journalists to the extent subject to the levy or you report less than EUR 450.00.

  • The KSK will check whether the obligation to pay tax must be terminated.
  • If there are any questions or if proof is required, the KSK will contact you.
  • Once the check has been completed, you will receive written notification of the conclusion of the procedure.
  • If the KSK comes to the conclusion that the requirements are not met, you will also receive a written notification.
Requirements

You can apply to the KSK to end your obligation to pay the levy if you no longer operate any of the following companies subject to the levy:

  • Book, press and other publishing houses, press agencies including picture services,
  • Theaters with the exception of film theaters, orchestras, choirs and comparable companies,
  • theater, concert and guest performance management companies as well as other companies whose main purpose is to provide for the performance or presentation of artistic or journalistic works or performances,
  • Radio, television,
  • Production of recorded video and audio media, reproduction only,
  • Galleries, art trade,
  • advertising or public relations work for third parties,
  • Variety and circus companies, museums,
  • training and further education institutions for artistic or journalistic activities

A tax obligation that exists because you operate your business outside of these areas and commission self-employed artists or publicists in order to

  • carry out your own advertising or public relations work or
  • to use the works or services of these persons for your own company and to generate income from them, whereby more than three events are held in a calendar year,

is terminated if you:

  • pay less than EUR 450.00 in total fees to these persons in a calendar year or
  • hold three or fewer events in a calendar year in relation to the organization of events or
  • no longer place orders with self-employed artists or journalists.
Which documents are required?

A copy of one of the following documents, if applicable and available:

  • Extract from the commercial register
  • Extract from the register of associations
  • Extract from the register of cooperatives
  • Extract from the partnership register
  • Deregistration from the trade register

If you are unable to provide any of these documents, please contact the KSK to find out which documents you need to submit.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You do not have to meet any deadlines.

Processing duration

Usually 1 to 4 weeks.

Legal basis
Appeal
  • Contradiction

Detailed information on how to lodge an objection can be found in the notice of termination of the obligation to pay tax.

Applications / forms

Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Labor and Social Affairs

Professionally released on

30.07.2021

Teaser

If you have given up or discontinued your business or, under certain conditions, only place orders for artistic or journalistic services on a small scale, you must inform the Künstlersozialkasse (KSK).

Process flow

You inform the KSK that your company no longer exists and that you no longer place orders with self-employed artists or journalists to the extent subject to the levy or you report less than EUR 450.00.

  • The KSK will check whether the obligation to pay tax must be terminated.
  • If there are any questions or if proof is required, the KSK will contact you.
  • Once the check has been completed, you will receive written notification of the conclusion of the procedure.
  • If the KSK comes to the conclusion that the requirements are not met, you will also receive a written notification.

Requirements

You can apply to the KSK to end your obligation to pay the levy if you no longer operate any of the following companies subject to the levy:

  • Book, press and other publishing houses, press agencies including picture services,
  • Theaters with the exception of film theaters, orchestras, choirs and comparable companies,
  • theater, concert and guest performance management companies as well as other companies whose main purpose is to provide for the performance or presentation of artistic or journalistic works or performances,
  • Radio, television,
  • Production of recorded video and audio media, reproduction only,
  • Galleries, art trade,
  • advertising or public relations work for third parties,
  • Variety and circus companies, museums,
  • training and further education institutions for artistic or journalistic activities

A tax obligation that exists because you operate your business outside of these areas and commission self-employed artists or publicists in order to

  • carry out your own advertising or public relations work or
  • to use the works or services of these persons for your own company and to generate income from them, whereby more than three events are held in a calendar year,

is terminated if you:

  • pay less than EUR 450.00 in total fees to these persons in a calendar year or
  • hold three or fewer events in a calendar year in relation to the organization of events or
  • no longer place orders with self-employed artists or journalists.

Which documents are required?

A copy of one of the following documents, if applicable and available:

  • Extract from the commercial register
  • Extract from the register of associations
  • Extract from the register of cooperatives
  • Extract from the partnership register
  • Deregistration from the trade register

If you are unable to provide any of these documents, please contact the KSK to find out which documents you need to submit.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You do not have to meet any deadlines.

Processing duration

Usually 1 to 4 weeks.

Legal basis

Appeal

  • Contradiction

Detailed information on how to lodge an objection can be found in the notice of termination of the obligation to pay tax.

Applications / forms

Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Labor and Social Affairs

Professionally released on

30.07.2021

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