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GermanyRechtsprechung des Bundes

Artists' social levy set at 5.0% for 2027

The rate rises from the 4.9 per cent applying from 2026 back to the 5.0 per cent of 2023–2025. The 2027 levy on the year's fees falls due by 31 March 2028.

By Taxxa AI OyPublished 15 September 2026

Payroll & Labour

Businesses that use self-employed artists and journalists will pay 5.0 per cent on those fees in 2027.Bund The Künstlersozialabgabe-Verordnung 2027, promulgated in Bundesgesetzblatt 2026 Part I No. 262 of 15 September 2026, sets the Künstlersozialabgabe rate for 2027 at 5,0 ProzentBund. The rate rises from 4.9 per cent applying from 2026 back to the 5.0 per cent that applied from 2023 to 2025.Gesetze IM Internet Deutsche Rentenversicherung

The levy is calculated on all fees paid in the calendar year to self-employed artists and publicists for artistic or journalistic work. A Künstler within the meaning of the Künstlersozialversicherungsgesetz (KSVG) creates, performs or teaches music, visual art or performing art; a Publizist works or teaches as a writer, journalist or in a similar journalistic capacity. All such fees are added up across the year and multiplied by the rate fixed anew for each year; the resulting levy for a given year falls due by 31 March of the following year, so the 2027 levy falls due by 31 March 2028.

Liable businesses are listed exhaustively in § 24 KSVG. They include first the typical exploiters (typische Verwerter): book, press and other publishers, press agencies, theatres, orchestras, choirs, concert managements, broadcasters, makers of recorded media, galleries, art dealers, advertising and public relations for third parties, variety and circus businesses, museums, and training institutions for artistic or journalistic activity. These businesses are liable in principle regardless of whether they actually commission self-employed artists or publicists.

Businesses that advertise for their own purposes (Eigenwerber) and businesses falling under the general clause (Generalklauselunternehmen) are liable once the fees they pay in the calendar year exceed the applicable de minimis threshold (Bagatellgrenze): 450.00 EUR for 2015 to 2024, 700.00 EUR for 2025, and 1,000.00 EUR from 2026. Since 1 January 2023 the former additional condition of more than occasional commissioning no longer applies; liability arises with the first commission once the fee total exceeds the threshold. It does not matter whether the recipients are insured under the KSVG; payments to uninsured persons, including artists and publicists living abroad, are recorded and reported like any other.

Liable businesses must keep running records of all fees paid, retain the underlying documents, report to the Künstlersozialkasse as the collecting body, and submit to the Deutsche Rentenversicherung audits that regularly cover the last four or five calendar years.

The 2027 ordinance enters into force on 1 January 2027Bund; its Article 2, which lets the Künstlersozialabgabe-Verordnung 2025 expire at the end of 31 December 2026Bund, enters into force on the day after promulgation. It was made by the Federal Ministry of Labour and Social Affairs under § 26 Absatz 1 and 5 KSVG in agreement with the Federal Ministry of Finance.

Legal basis: § 1 Künstlersozialabgabe-Verordnung 2027 (BGBl. 2026 I Nr. 262), made under § 26 Absatz 1 and 5 KSVG; liable persons under § 24 KSVG.

Apply the 5.0 per cent rate to all fees paid to self-employed artists and publicists in 2027, budget for payment by 31 March 2028, and keep running fee records for the Künstlersozialkasse and Deutsche Rentenversicherung audits.

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