Künstlersozialabgabe

The Künstlersozialabgabe helps fund the Künstlersozialkasse (KSK), the German social insurance for self-employed artists. It is the business’s own cost, much like an employer’s share, and comes on top of the fee. As of 1 October 2026:

• Who pays: businesses whose purpose is staging performances, such as concert promoters, and others that book artists to earn money with them once those fees pass €1,000 a year. For those others, fees paid for events don’t count if they run no more than three events a year (§ 24 Abs. 2 KSVG).
• Rate: 4.9% in 2026, 5.0% from 2027.
• Base: all fees to self-employed artists, insured or not, including artists living abroad and the artist tax withheld from their fee. Not included: VAT shown separately, travel costs reimbursed within the tax limits, and payments to a company such as a GmbH acting in its own name.
• Reporting: the year’s total by 31 March of the following year, with monthly advance payments.

Example

A club in Cologne pays [Artist A] from Vienna a €2,000 fee and pays back €400 of flights at cost. The base is €2,000, including the €316.50 the club withholds as artist tax. The levy is €98 in 2026, or €100 at 5.0% in 2027.

What to watch for

• Agencies. If an agency signs in the artist’s name, the promoter pays the levy on the whole fee, commission included.
• Insurance doesn’t matter. Whether the artist is insured with the KSK, or anywhere in Germany, makes no difference to the levy.

This is general information, not tax advice. Check your case with a tax adviser.