Artists’ Social Insurance Fund and Emigration: What Happens to Your KSK Insurance

Published on 10.10.2026

Artists' Social Insurance Fund and Emigration

Self-employed artists and publicists insured through the Artists’ Social Insurance Fund (Künstlersozialkasse, KSK) lose more than a postal address when they emigrate. Through a federal subsidy and the artists’ social security levy (Künstlersozialabgabe), the KSK covers half of the contributions to pension, health and long-term care insurance. This advantage, however, depends on German social security law being applicable to your activity at all. Whether the insurance ends, continues or later revives when you move abroad is not decided at the registration office, but by where you work, for how long and in which states. This article explains the legal position under the Artists’ Social Insurance Act (Künstlersozialversicherungsgesetz, KSVG), Book IV of the Social Code and the EU coordination regulation as at September 2026, and shows what happens to pension and health insurance once the KSK insurance has ended.

What KSK Insurance Is Linked To

Under Section 1 KSVG, self-employed artists and publicists are insured in the general pension insurance, statutory health insurance and social long-term care insurance if they carry out the activity on a commercial basis and not merely temporarily and, in connection with it, employ no more than one employee. Under Section 3 (1) KSVG, a person is exempt from insurance if they are expected to earn no more than EUR 3,900 in income from work per year; for those starting out in their profession, this threshold does not apply in the first three years (Section 3 (2) KSVG).

The KSVG itself does not contain a separate rule on cross-border situations. Under Section 36a KSVG, however, the provisions of the Social Code (Sozialgesetzbuch, SGB) apply, and with them the territoriality principle of Section 3 no. 1 SGB IV: provisions on compulsory insurance that require self-employment apply to persons who are self-employed within the territorial scope of the Social Code. The connecting factor is therefore primarily the place where the activity is carried out, not nationality and not the registered address alone. Under Section 6 SGB IV, supranational and international law takes precedence, in particular Regulation (EC) No 883/2004 and bilateral social security agreements. How these principles generally affect location-independent workers is explained in the article on compulsory social insurance for digital nomads.

Example: The fictitious author Clara writes permanently in Portugal and delivers to a publisher in Munich. By this logic, she works in Portugal; the client’s registered office does not turn the activity into a domestic one.

Temporary Stay Abroad or Permanent Emigration

The key factor is duration. In its information leaflet “Stay abroad – effects on social security” (Auslandsaufenthalt – Auswirkungen auf die soziale Absicherung, as at 09.2025), the Artists’ Social Insurance Fund distinguishes between temporary and permanent stays.

EU, EEA and Switzerland: The 24-Month Limit

According to the KSK, temporary work-related stays in an EU state, Iceland, Liechtenstein, Norway or Switzerland have no effect on social security cover if they do not exceed 24 months. This corresponds to Art. 12 (2) of Regulation (EC) No 883/2004, under which self-employed persons who normally work in one member state and temporarily carry out a similar activity in another member state remain subject to the legislation of the first state for up to 24 months. During a tour, a research trip or a working stay within this framework, compulsory insurance under the KSVG continues. Income earned abroad must be included in the income estimate submitted to the KSK.

If the stay lasts longer, or if a return is not planned for the time being, the law of the state in which the self-employed activity is carried out applies under Art. 11 (3) (b) of Regulation (EC) No 883/2004. The KSK puts it clearly: insurance through the KSK cannot then be maintained. What matters is not merely the expiry of the 24 months. By this logic, anyone who emigrates for an indefinite period from the outset drops out of German insurance as soon as the place of activity is moved.

Activity in Several States

Many artists do not work in only one place. Anyone who normally pursues a self-employed activity in two or more member states is subject, under Art. 13 (2) of Regulation (EC) No 883/2004, to the law of the state of residence if they carry out a substantial part of their activity there; otherwise, the law of the state in which the centre of interest of their activities lies applies. Under Implementing Regulation (EC) No 987/2009, a share of 25 per cent is deemed substantial, measured, for example, by turnover, working time, number of services or income. According to the KSK, the state of residence is primarily the state of the actual centre of a person’s life, and only secondarily their status under registration law.

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The examples show that a residence abroad does not exclude KSK insurance in every case. Conversely, a residence in Germany is not sufficient if the main focus of the activity is permanently abroad. Anyone who is also employed abroad must observe Art. 13 (3) of Regulation (EC) No 883/2004: in the case of employment in one member state and self-employment in another, the law of the state of employment applies in principle.

Where the person is resident in Germany, the applicable law is determined not by the KSK but by the German Liaison Agency Health Insurance – International (Deutsche Verbindungsstelle Krankenversicherung – Ausland, DVKA); where the person is resident in another member state, the institution there is responsible. The A1 certificate serves as proof. How it is applied for and what it achieves is described in the article on the A1 certificate for digital nomads.

Third Countries and Social Security Agreements

Outside the EU, the EEA and Switzerland, similar principles apply to temporary stays according to the KSK, but the two-year period does not apply to all countries. National law provides for so-called posting abroad (Ausstrahlung) in Section 4 SGB IV: it is tailored to postings within the framework of a domestic employment relationship, but under Section 4 (2) SGB IV applies accordingly to self-employed persons. The wording of the law only requires that the assignment abroad be limited in time by the nature of the activity or in advance. In practice, it is additionally required for self-employed persons that the legal and actual focus of the activity remains in Germany, for example because the place of business remains here. This criterion is not contained in the statute but results from the transfer of the principles developed for employees, and it is advocated in this form in the commentary literature (for example Jansen, SGB IV, Section 4, part “Self-employed activity”). How far the corresponding application extends to artists is a question of the individual case.

Whether a social security agreement exists with the destination country and which rules it contains for self-employed persons must be examined separately. Many agreements cover only individual branches of insurance. According to the KSK, in third-country cases it often depends on where the centre of a person’s life is and in which country they are liable to income tax. You should clarify with a local adviser which insurance obligations apply to you in the destination country.

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Duties to Register and Notify the KSK

Anyone insured under the KSVG must register with the KSK under Section 11 (1) KSVG and, under Section 11 (2) KSVG, must on request provide all information required to establish compulsory insurance. Under Section 12 (1) KSVG, the expected income from work for the following year must be reported by 1 December; under Section 12 (3) KSVG, changes are taken into account on application from the following month. In addition, via Section 36a KSVG, the general duty under Section 60 (1) no. 2 SGB I to notify changes in circumstances without delay applies.

For stays abroad, the KSK provides a separate form, which can also be submitted online via the federal administration portal. According to the service description there, the stay should be reported as soon as it is certain, and in any event before it begins. Supporting documents are required, such as contracts, travel documents, a certificate of deregistration or a decision by the health insurance fund or the DVKA on the insurance status. According to the portal, processing takes about four to eight weeks.

The timing of the notification has legal consequences. Under Section 8 (2) KSVG, in the event of a change in circumstances, the notice of compulsory insurance is in principle only revoked from the first day of the month following the KSK’s knowledge of the change. Section 48 (1) sentence 2 no. 2 SGB X remains unaffected, however: anyone who intentionally or through gross negligence breaches a duty to notify must expect revocation from the date of the actual change. Contributions and benefits already provided may then have to be unwound, while insurance obligations may be established retroactively in the destination country.

Pension Insurance After the End of KSK Insurance

The contribution periods acquired through the KSK are not lost when you move abroad. They count towards the general qualifying period of five years under Section 50 (1) SGB VI and later towards the amount of the pension. Within the EU, insurance periods in other member states can be taken into account for meeting qualifying periods; however, each state in principle only pays its own share of the pension. For more detail, see the article on German pension insurance when emigrating.

Anyone who wishes to continue their German pension record can take out voluntary insurance under Section 7 (1) SGB VI. Sentence 2 of the provision makes clear that this also applies to Germans habitually resident abroad. Under Section 197 (2) SGB VI, voluntary contributions are effective if they are paid by 31 March of the following year. Restrictions may arise if you are compulsorily insured in the destination country within the EU; the EU regulation independently governs how compulsory and voluntary insurance relate to each other. Clarify this with the German statutory pension insurance (Deutsche Rentenversicherung) before making the first payment.

Compulsory insurance on application for self-employed persons (Antragspflichtversicherung) under Section 4 (2) SGB VI, by contrast, is, as a rule, not a solution for emigrants. It requires a self-employed activity to which German law applies, i.e. under Section 3 no. 1 SGB IV an activity in Germany or an allocation under EU or agreement law. It may become relevant on return: the application must be made within five years of taking up the activity or of the end of compulsory insurance based on that activity.

A refund of contributions is, as a rule, not available to Germans abroad. Section 210 (1) no. 1 SGB VI requires that there is no right to voluntary insurance, and Germans have this right under Section 7 SGB VI even when abroad. The contributions remain as pension entitlements.

Health and Long-Term Care Insurance After the End

When compulsory insurance under the KSVG ends, compulsory membership of statutory health insurance under Section 5 (1) no. 4 of Book V of the Social Code (SGB V) and of long-term care insurance also ends. Under Section 188 (4) SGB V, the insurance in principle continues as voluntary membership (mandatory follow-on insurance, obligatorische Anschlussversicherung), unless you declare your withdrawal within two weeks of being notified by the health insurance fund. The withdrawal only takes effect upon proof of another entitlement to cover in the event of illness. The follow-on insurance does not arise if, despite investigations, the fund can establish neither a residence nor a habitual abode in Germany. Alternatively, under Section 9 (1) no. 1 SGB V, there is a right to join if the prior insurance period is sufficient, which must be exercised within three months under Section 9 (2) SGB V.

During a stay abroad, the entitlement to benefits is in principle suspended under Section 16 (1) no. 1 SGB V, unless EU or agreement law provides otherwise. For voluntary members whose entitlement is suspended for longer than three calendar months, the contribution is calculated under Section 240 (4b) SGB V on 10 per cent of the monthly reference amount (Bezugsgröße); this is the basis of the so-called standby insurance (Anwartschaftsversicherung). Whether voluntary continuation alongside insurance in the destination country is permissible and sensible depends on the applicable law. The details of cancellation and standby insurance are covered in the articles Cancelling German statutory health insurance when emigrating and Cancelling long-term care insurance when emigrating.

Privately insured KSK members also lose the contribution subsidy under Section 10 (2) KSVG when compulsory insurance ends. Whether the private policy continues abroad is governed by the insurance terms and conditions. The German obligation to hold health insurance under Section 193 (3) of the Insurance Contract Act (VVG) is linked to a residence in Germany.

Returning to Germany

There is no automatic readmission. Anyone who resumes self-employed artistic work after returning must register again under Section 11 (1) KSVG; under Section 8 (1) KSVG, compulsory insurance begins at the earliest on receipt of the registration. Two rules deserve attention:

• Career starter period: The three-year period under Section 3 (2) KSVG, during which the minimum income threshold does not apply, is extended under sentence 2 by periods without compulsory insurance under the KSVG. Anyone who emigrates in their first years in the profession can, in principle, still use the remainder of this period after returning.
• Age limit of 55: Under Section 6 (3a) SGB V, a person is exempt from insurance if they become subject to compulsory insurance after reaching the age of 55 and were not covered by statutory insurance in the last five years, provided that further requirements are met. For returnees aged 55 and over, this can block the route back into statutory health insurance via the KSK. How periods abroad are to be assessed in this context must be examined in the individual case.

Your Clients’ Artists’ Social Security Levy Remains an Issue

The end of your insurance does not end your German clients’ duty to pay the levy. Under Section 25 (1) sentence 1 KSVG, fees paid to self-employed artists and publicists form part of the basis of assessment “even if they themselves are not subject to compulsory insurance under this Act”. What matters is that the exploiter (Verwerter) has its registered office in Germany, not your place of residence. In 2026, the levy rate is 4.9%; according to a press release from the Federal Ministry of Labour of 3 July 2026, it is to rise to 5.0% in 2027. For companies that are liable to the levy only as self-promoters or under the general clause, a threshold of EUR 1,000 in fees per year has applied since 2026 under Section 24 (2) sentence 2 KSVG; older accounts still mention EUR 450.

Important in practice:

• Exploitation only abroad: According to the judgment of the Federal Social Court (Bundessozialgericht) of 18 September 2008 (B 3 KS 4/07 R), no levy is payable on fees paid to foreign artists if exploitation in Germany of the work performed abroad is ruled out. If domestic exploitation is possible, the levy remains payable.
• Clients based abroad are not called upon by the KSK to pay the levy. The KSVG contains no express provision on this; however, in its Information Leaflet No. 1 on the artists’ social security levy (as at 01.2026), the KSK treats foreign companies as not liable to the levy. If your work is provided via the foreign client for a company in Germany that is liable to the levy, for example a concert in Germany, the domestic company must bear the levy under Section 25 (1) sentence 2 KSVG.
• Legal form: The levy is payable on payments to natural persons and to a civil law partnership (GbR), not to corporations or to a general partnership (OHG) or limited partnership (KG). Anyone who establishes a corporation in the destination country thereby changes their clients’ position; however, the third-party payer rule of Section 25 (1) sentence 2 KSVG and Section 25 (4) KSVG must still be observed, under which a levy may be payable on an acquisition via a foreign person if the artist lived in Germany when the work was created, unless the sale took place more than two years ago.
• A1 certificate: It determines where you are insured, but does not release the German exploiter from the levy.
• Basis of assessment: What matters is the fee excluding separately shown VAT; payments to collecting societies and tax-free expense allowances are disregarded (Section 25 (2) KSVG). The report must be submitted by 31 March of the following year (Section 27 (1) KSVG).

The levy must be distinguished from the tax side: a withholding tax under Section 50a of the Income Tax Act (EStG) for persons with limited tax liability and the reverse charge of VAT under Section 13b of the VAT Act (UStG) follow their own rules. The tax consequences of moving abroad for self-employed persons are covered in the article on business relocation abroad for freelancers.

Typical Mistakes in Practice

1. Equating deregistration with the end of insurance. The place of activity is decisive. Anyone who has deregistered but works predominantly in Germany may remain subject to compulsory insurance; anyone who remains registered but works permanently abroad, as a rule, does not.
2. Informing the KSK too late. Because of Section 48 (1) sentence 2 no. 2 SGB X, retroactive corrections may follow.
3. Treating the 24 months as a grace period. In the case of a move that is indefinite from the outset, the period does not apply.
4. Failing to plan health insurance without gaps. There should be no gap between the end of KSK insurance and the start of cover in the destination country.

Checklist Before Moving Abroad

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Three Questions You Should Answer Before Moving Abroad

Can I continue my insurance voluntarily? In pension insurance, yes: under Section 7 (1) SGB VI, Germans can pay voluntary contributions even when habitually resident abroad, within the EU subject to the restrictions mentioned above. In statutory health insurance, this is more difficult. Joining under Section 9 SGB V is a right to insurance which, under Section 3 no. 2 SGB IV, in principle requires a residence or habitual abode in Germany, and follow-on insurance under Section 188 (4) SGB V does not arise without a residence in Germany. An existing voluntary membership does not end automatically on moving abroad, but the entitlement to benefits is suspended under Section 16 (1) no. 1 SGB V. Within the EU, the EEA and Switzerland, cover is in any case governed by the law of the competent state.

What does expat health insurance cost compared with local statutory insurance? There is no general answer. International private tariffs are calculated according to entry age, state of health, destination region and scope of benefits, often with a health check and an excess. Public systems in the destination country often calculate contributions according to income or residence and are frequently compulsory for people working there, so that an expat policy only supplements them. Compare specific quotes and check whether the tariff includes treatment in Germany and whether it can be continued without a new health check on your return.

Is there standby insurance? For voluntary members of statutory health insurance whose entitlement is suspended because of the stay abroad, the contribution is calculated under Section 240 (4b) SGB V on 10 per cent of the monthly reference amount. In addition, many health insurance funds offer standby insurance under their statutes; the conditions differ. Anyone who has no cover after returning and was last insured under the statutory scheme also becomes subject to compulsory insurance under Section 5 (1) no. 13 (a) SGB V, subject to the age limit of Section 6 (3a) SGB V. In private health insurance, a distinction is made between minor standby cover (kleine Anwartschaft), which secures the state of health at the time the contract was concluded, and major standby cover (große Anwartschaft), which additionally maintains the entry age and the build-up of the ageing reserve. Which variant your insurer offers, and for how long, is governed by the tariff conditions.

Conclusion

Insurance through the Artists’ Social Insurance Fund does not end on emigration with deregistration, but when German law no longer applies to your self-employed activity. Temporary stays in the EU, the EEA and Switzerland of up to 24 months leave it unaffected; where you work in several states, the 25 per cent rule decides. Pension entitlements are preserved, health insurance requires careful follow-on planning, and in many cases your German clients continue to pay the levy.

Frequently Asked Questions

Does KSK insurance end automatically when I deregister in Germany?

No. What matters is whether German law applies to your self-employed activity. This depends on the place of activity and, where you work in several EU states, on Art. 13 of Regulation (EC) No 883/2004. The KSK revokes the notice after being notified.

Can I remain in the KSK while on tour abroad?

According to the KSK, it continues during temporary work-related stays in the EU, the EEA and Switzerland of up to 24 months. For third countries, it depends on agreements and the individual case.

Will I get my pension contributions back if I emigrate?

As a German, as a rule, no, because under Section 7 SGB VI you can be voluntarily insured even abroad; Section 210 (1) no. 1 SGB VI requires the absence of this right.

Does my German publisher still have to pay the artists’ social security levy?

As a rule, yes, if it has its registered office in Germany and your work can be exploited in Germany. Under Section 25 (1) KSVG, this also applies if you yourself are no longer insured.

Can I rejoin the KSK after returning?

If the requirements of Section 1 KSVG are met again and you register anew. From the age of 55, Section 6 (3a) SGB V may block access to statutory health insurance, and any career starter period not yet used up may continue to run.

Attorney Dr. Johannes Fiala and the Munich-based firm, which focuses on international succession law, tax law and asset protection, advise self-employed artists and publicists on social security planning for a move abroad, from clarifying the applicable law and notifying the Artists’ Social Insurance Fund to continuing pension and health insurance. Dr. Fiala has published extensively on questions of emigration and asset protection. Please get in touch with the firm without obligation to discuss your individual situation in an initial consultation.