{"id":1643,"date":"2026-10-17T01:25:02","date_gmt":"2026-10-16T23:25:02","guid":{"rendered":"https:\/\/kanzlei-reese.de\/?p=1643"},"modified":"2026-10-17T01:25:02","modified_gmt":"2026-10-16T23:25:02","slug":"knp-117-8982a76565d5","status":"publish","type":"post","link":"https:\/\/kanzlei-reese.de\/da\/knp-117-8982a76565d5\/","title":{"rendered":"Kunst\u00adne\u00adres socialb\u00adid\u00adrag sti\u00adger igen til 5,0 pro\u00adcent i 2027"},"content":{"rendered":"

Virksom\u00adhe\u00adder, der bestil\u00adler kunst\u00adne\u00adris\u00adke eller jour\u00adna\u00adlis\u00adtis\u00adke ydel\u00adser, skal fra den 1. janu\u00adar 2027 reg\u00adne med en h\u00f8je\u00adre afgift\u00adssats. For\u00adbunds\u00admi\u00adnis\u00adte\u00adriet for Arbej\u00adde og Socia\u00adle Anlig\u00adgen\u00adder har sendt for\u00adord\u00adnin\u00adgen om kunst\u00adne\u00adres socialb\u00adid\u00adrag 2027 til h\u00f8ring hos minis\u00adte\u00adriet og de rele\u00advan\u00adte bran\u00adche\u00ador\u00adga\u00adni\u00adsa\u00adtio\u00adner. If\u00f8l\u00adge den\u00adne sti\u00adger sat\u00adsen fra 4,9 pro\u00adcent (2026) til\u00adba\u00adge til 5,0 procent.<\/p>\n

Hvorfor stiger satsen igen?<\/h2>\n

Efter de \u00f8ko\u00adno\u00admis\u00adke til\u00adb\u00ada\u00adgeslag som f\u00f8l\u00adge af coro\u00adna\u00adpan\u00adde\u00admien var indt\u00e6g\u00adter\u00adne i Kunst\u00adne\u00adres Social\u00adkas\u00adse ste\u00adget mar\u00adkant i de senes\u00adte \u00e5r. Det gjor\u00adde det muligt at hol\u00adde bid\u00adrags\u00adsat\u00adsen sta\u00adbil p\u00e5 5,0 pro\u00adcent i 2024 og 2025 og end\u00adda s\u00e6n\u00adke den en smu\u00adle til 4,9 pro\u00adcent i 2026. I 2027 er dis\u00adse reser\u00adver imid\u00adlert\u00adid ikke l\u00e6n\u00adge\u00adre til\u00adstr\u00e6k\u00adke\u00adli\u00adge. Den ansp\u00e6nd\u00adte \u00f8ko\u00adno\u00admis\u00adke situa\u00adti\u00adon g\u00f8r det n\u00f8d\u00adven\u00addigt at ven\u00adde til\u00adba\u00adge til det fore\u00adg\u00e5en\u00adde \u00e5rs niveau.<\/p>\n

Hvad er kunstnerens socialbidrag?<\/h2>\n

Kunst\u00adner\u00adso\u00adcial\u00adaf\u00adgif\u00adten er et bid\u00adrag, som virksom\u00adhe\u00adder skal beta\u00adle, n\u00e5r de enga\u00adge\u00adrer selvs\u00adt\u00e6n\u00addi\u00adge kunst\u00adne\u00adre eller publi\u00adcis\u00adter og udnyt\u00adter deres v\u00e6r\u00adker eller ydel\u00adser. Typi\u00adske eks\u00ademp\u00adler er opga\u00adver til gra\u00adfis\u00adke desi\u00adgne\u00adre, tekst\u00adforfat\u00adte\u00adre, foto\u00adgrafer eller musi\u00adke\u00adre. Gen\u00adnem det\u00adte sys\u00adtem er omkring 185.000 selvs\u00adt\u00e6n\u00addi\u00adge krea\u00adti\u00adve i hele Tysk\u00adland d\u00e6k\u00adket af den lovp\u00adlig\u00adti\u00adge syge\u2011, ple\u00adje- og pen\u00adsi\u00adons\u00adfor\u00adsik\u00adring. Virksom\u00adhe\u00adder\u00adnes bid\u00adrag d\u00e6k\u00adker ca. 30 pro\u00adcent af pr\u00e6\u00admier\u00adne, mens sta\u00adten bid\u00adra\u00adger med yder\u00adli\u00adge\u00adre 20 pro\u00adcent i form af et tilskud.<\/p>\n

Bereg\u00adnings\u00adgrund\u00adla\u00adget er sum\u00admen af alle hono\u00adra\u00adrer, som en virksom\u00adhed udbe\u00adta\u00adler til selvs\u00adt\u00e6n\u00addi\u00adge kunst\u00adne\u00adre og publi\u00adcis\u00adter i l\u00f8bet af et kalen\u00adder\u00ad\u00e5r. Afgift\u00adssat\u00adsen fast\u00ads\u00e6t\u00adtes p\u00e5 ny hvert \u00e5r.<\/p>\n

H\u00f8jere gr\u00e6nse for mindre sager letter byrden for sm\u00e5 ordregivere<\/h2>\n

Ikke alle virksom\u00adhe\u00adder er auto\u00adma\u00adtisk afgift\u00adsp\u00adlig\u00adti\u00adge. Virksom\u00adhe\u00adder, der kun lej\u00adlig\u00adheds\u00advis og i begr\u00e6n\u00adset omfang k\u00f8ber kunst\u00adne\u00adris\u00adke ydel\u00adser, kan for\u00adbli\u00adve under den s\u00e5kald\u00adte baga\u00adtel\u00adgr\u00e6n\u00adse. Den\u00adne gr\u00e6n\u00adse er for nylig ble\u00advet h\u00e6vet grad\u00advist. Siden 1. janu\u00adar 2026 lig\u00adger den p\u00e5 1.000 euro pr. kalen\u00adder\u00ad\u00e5r. Indtil udgan\u00adgen af 2024 var den sta\u00addig p\u00e5 450 euro, og fra 2025 gjaldt en mel\u00adlem\u00adv\u00e6r\u00addi p\u00e5 700 euro. For virksom\u00adhe\u00adder, der typi\u00adsk og regel\u00adm\u00e6s\u00adsigt udnyt\u00adter kunst\u00adne\u00adris\u00adke ydel\u00adser, g\u00e6l\u00adder den\u00adne gr\u00e6n\u00adse dog ikke.<\/p>\n

Hvad betyder det for de ber\u00f8rte virksomheder?<\/h2>\n

Sm\u00e5 og mel\u00adlem\u00ads\u00adto\u00adre virksom\u00adhe\u00adder, der regel\u00adm\u00e6s\u00adsigt hyrer eks\u00adter\u00adne krea\u00adti\u00adve medar\u00adbej\u00adde\u00adre, for eks\u00adem\u00adpel til hjem\u00admesi\u00adder, mark\u00adeds\u00adf\u00f8rings\u00adma\u00adte\u00adria\u00adle eller indhold til socia\u00adle medier, b\u00f8r tage h\u00f8j\u00adde for den nye sats i deres plan\u00adl\u00e6g\u00adning for 2027. Den, der over\u00adser indber\u00adet\u00adning\u00adsp\u00adlig\u00adten, risi\u00adke\u00adrer efter\u00adbe\u00adta\u00adlin\u00adger og kon\u00adtrol fra den tyske pen\u00adsi\u00adons\u00adfor\u00adsik\u00adring, som over\u00adv\u00e5\u00adger over\u00adhol\u00addel\u00adsen af indberetningspligten.<\/p>\n

Den for\u00adh\u00f8\u00adje\u00adde gr\u00e6n\u00adse p\u00e5 1.000 euro for mind\u00adre trans\u00adak\u00adtio\u00adner let\u00adter byr\u00adden for mind\u00adre ord\u00adre\u00adgi\u00adve\u00adre, der kun lej\u00adlig\u00adheds\u00advis k\u00f8ber krea\u00adti\u00adve tje\u00adnes\u00adtey\u00addel\u00adser. Hvis man er i tvivl om, hvor\u00advidt der fore\u00adlig\u00adger en afgift\u00adsp\u00adligt, og i hvil\u00adket omfang, b\u00f8r man f\u00e5 det\u00adte afkla\u00adret gen\u00adnem r\u00e5d\u00adgiv\u00adning inden for skat\u00adte- eller arbejdsret.<\/p>\n

\n

Kil\u00adde: Hau\u00adfe: Personale<\/a><\/p>\n<\/div>\n

\n

Det\u00adte indl\u00e6g og bil\u00adle\u00addet til artik\u00adlen er udar\u00adbej\u00addet med hj\u00e6lp fra kunst\u00adig intel\u00adli\u00adgens og redak\u00adtio\u00adnelt gennemg\u00e5et.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Fra 2027 sti\u00adger kunst\u00adne\u00adres socialb\u00adid\u00adrag fra 4,9 til 5,0 pro\u00adcent. Det her skal virksom\u00adhe\u00adder\u00adne vide nu.<\/p>","protected":false},"author":1,"featured_media":834,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arbeitsrecht"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1643"}],"version-history":[{"count":0,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1643\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/834"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}