Artists' Social Security Fund; filing an objection against a tax audit notice

Do you disagree with the results of a tax audit? Then you can have the correctness of the decision checked by lodging an objection.

For contact details of the responsible authoritiy and local valid information select under "Select location" a location.

After a company audit by the Künstlersozialkasse (KSK), you will receive a notification. In it, the KSK records the results of the audit. If necessary, the KSK can demand additional claims from your company or you will receive a refund of any overpayment of artists' social security contributions.

If you do not agree with the decision, you can lodge an objection. The KSK will then check whether the decision can or must be changed on the basis of your objection.

If the KSK changes the decision, you will receive a notice of objection.

If the KSK does not accept your objection, it will reject it. In this case, you will also receive a new decision. You can appeal against this decision to the social court.

You can lodge an objection if

the KSK has inspected your company and
the decision addressed to you provides for an appeal.
- You can only appeal against a decision that follows an objection.

Required Documents
- bei Vertretung durch einen Bevollmächtigten: von Ihnen unterschriebene Vollmacht

You can lodge an objection to a decision by the KSK in writing:

Compose your objection including the reasons for the objection.
Sign the objection and send it to the KSK by post, fax or electronically as a PDF file with your signature.
Another option is to submit the objection in writing to the KSK.
The KSK will check your objection as soon as it is received.
You will receive a confirmation of receipt.
If the objection is not sufficiently substantiated, the KSK will request further documents from you.
If your objection can be remedied, you will receive a so-called remedial decision. This means that the KSK considers your objection to be well-founded.
If your objection cannot be remedied, the KSK will reject it with a decision.