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

• in writing or
• on site at your company.

As a rule, the KSK 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 KSK will make additional claims or you will receive a refund of any overpayment of artists' social security contributions.

The tax audit is independent of whether your business

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

For the tax audit, you must submit the documents relating to the declarations to the KSK.

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

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