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mixins.searchInfo_searchTermCompany audit by the Artists' Social Security Fund

Company audit by the Artists' Social Security Fund

Source: BUS Rheinland-Pfalz

The Künstlersozialkasse may carry out a company audit on your premises:

  • in writing or
  • on site at your company.

As a rule, the Künstlersozialkasse will check whether you have paid the correct amount of artists' social security contributions. The main aim is to establish the following:

  • the accuracy and completeness of your records and
  • the correctness and completeness of the resulting declarations.

If necessary, the Künstlersozialkasse will make additional claims due to underpayment of the artists' social security contribution or you will receive a refund of any overpayment of the artists' social security contribution.

The tax audit is independent of whether your company

  • is registered with the Künstlersozialkasse as liable to pay social security contributions or
  • has employees.

For the audit, you must submit to the Künstlersozialkasse the documents on the basis of which you prepared the notification.

In addition, you must provide the Künstlersozialkasse with all other information and documents that are important for the audit.

If the Künstlersozialkasse finds fault with something during your audit, you must rectify these deficiencies. This applies in particular to your records.

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