Artists’ Social Security Contribution

The Artists’ Social Contribution – When art becomes a liability?

When it comes to the German Artists’ Social Security Act (KSVG), art is not in the eye of the beholder. There are countless court rulings and administrative guidelines defining when a service qualifies as “artistic” – and when the client must pay the artists’ social contribution (Künstlersozialabgabe) on the corresponding fee.
The distinction is often anything but clear, and new questions arise constantly in practice: Is influencer marketing a form of art? May AI-generated texts or graphics lead to a contribution obligation? Such highly specialized issues usually go beyond the expertise of ordinary tax or law firms.

For us, however, these questions are part of our daily work. Dr. Florian Sperling is a nationally recognized expert on the artists’ social contribution and advises companies on all aspects of the Artists’ Social Security Act. His work ranges from reviewing individual invoices for possible contribution obligations to representing clients in model cases before the Federal Social Court (Bundessozialgericht).