Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.

If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.

The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

If you no longer live permanently separated from your spouse/partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).

Do you not want to keep the tax class combination IV/IV that is automatically assigned to you when you get married? Then you and your wife or husband can apply for a change of tax class at your local tax office.

Are you permanently separated as part of a marriage or civil partnership? Then the spouse-related tax class combinations are no longer possible from the year after the separation.

If you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.

As a spouse or civil partner, you have three possible tax class combinations to choose from. You are free to choose from these.

You can block the income tax deduction characteristics (tax class, child allowances) by notifying your tax office. Your employing company will then tax your salary according to tax class VI.
 

If you represent several companies as a compensation association vis-à-vis the Künstlersozialkasse (KSK), you must update the data for your members at the KSK annually and collect the artists' social security contribution and forward it to the KSK.

If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.

If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.

If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.

If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.

As an employer, you withhold income tax from the salary paid and, after electronic transmission of the wage tax declaration to the competent tax office, pay the wage tax to the competent tax office.

If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.

If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.

If the object of your business has changed, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.

Air carriers are required to register with the relevant main customs office for air transport tax. Tax representatives for air carriers must apply for a permit from the responsible main customs office.

If you run a business that is subject to the levy, you must register your business with the Künstlersozialkasse.

If, according to the registration, there is a certain relationship between you and your employer, or if you are a managing partner, the procedure for clarifying your employment status with the clearing office is automatically initiated.

If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.

The wages from all other employment relationships are taxed according to tax class VI.

If you are employed by several employers at the same time, you can determine for yourself which employer should retrieve the family-friendly electronic wage tax deduction characteristics.

If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.

If your address or personal data changes, you must communicate the changed data.

If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.

If your obligation to pay contributions has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists, or if you also again hold more than 3 events in a calendar year, you must inform the Künstlersozialkasse.

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.