Apply to the artists' social insurance fund for termination of the obligation to pay contributions Unfortunately this specification of service has not yet been completely translated.

If you have given up or discontinued your business or, under certain conditions, are only commissioning artistic or journalistic services to a minor extent, 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 ceases to exist, 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 levy. The KSK will initiate the termination procedure if it otherwise learns that the necessary requirements have been met.

If your business is dormant, your liability to pay levy will not normally be terminated because your business still exists.

Your duty to levy will also be terminated if it has been determined that you are doing so because you are

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

If you meet the requirements for a tax liability again in subsequent years, you are obliged to self-report.

A copy of one of the following proofs, 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 cannot provide any of these documents, please ask the KSK which documents you need to submit.

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


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

  • Book, press and other publishing houses, press agencies including picture services,
  • theatres with the exception of film theatres, orchestras, choirs and similar enterprises,
  • theatrical, concert and guest performance management companies and other undertakings whose essential purpose is to provide for the performance or presentation of artistic or journalistic works or services,
  • radio, television,
  • production of recorded image and sound carriers, exclusively for reproduction,
  • galleries, art trade,
  • advertising or public relations for third parties,
  • vaudeville and circus companies, museums,
  • educational and training institutions for artistic or journalistic activities.

A tax liability that exists because you operate your business outside of these areas and hire persons who are self-employed in artistic or journalistic activities in order to:

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

will be terminated if you:

  • pay less than EUR 450.00 in total fees to these persons in a calendar year, or
  • carry out three or fewer events in a calendar year in relation to the performance of events, or
  • no longer place orders with persons working independently as artists or journalists.

Related Links

  • § 24 Künstlersozialversicherungsgesetz (KSVG)
  • § 29 Künstlersozialversicherungsgesetz (KSVG)

Related Links

  • Informationsschrift "Allgemeines und Verfahren" unter Punkt 2 (Abgabepflicht) auf der Internetseite der Künstlersozialkasse

You inform the KSK that your company no longer exists, that you no longer place orders with persons who are self-employed in an artistic or journalistic capacity and who are liable to pay the levy, or that you report less than EUR 450.

  • The KSK will check whether the obligation to pay tax must be terminated.
  • If there are any questions or proof is required, the KSK will contact you.
  • When 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.

Responsible for the content
Federal Ministry of Labour and Social Affairs

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