FAQs
Proof of insurance in accordance with the Artists' Social Insurance Act by submitting the KSK confirmation
OR
Proof that the livelihood is predominantly derived from a gainful artistic, journalistic or culture-related activity; the following documents, among others, can be submitted for this purpose:
- current advance VAT return for the previous quarter,
- profit calculation for the previous year,
- list of activities (type and scope) and income for the previous year,
- fee contracts,
- proof of professional artistic training,
- proof of membership of professional artistic associations,
- proof of membership of collecting societies such as VG Wort or listing with professional artistic agencies;
AND
- suitable proof of total income in the reference period
- suitable proof of total income in the application period
If a tax consultant, auditor, sworn accountant or lawyer is involved, proof of the costs incurred must be submitted.
Income for months in the future when the application is submitted must be stated as an estimate.
Financial assistance is granted in the form of a notional entrepreneur's salary in the amount of the drop in turnover during the application period, up to a maximum of €1,180 per month, and, if applicable, reimbursement of the proven costs for the assistance of a tax consultant, auditor, sworn accountant or lawyer in connection with the application.
Artists and members of the cultural professions with an existing main residence in Bavaria are eligible to apply (deadline for the 2020 application period: October 1, 2020, deadline for the application period January to June 2021: January 1, 2021, deadline for the application period July to December 2021: July 1, 2021, deadline for the application period January to March 2022: January 1, 2022, deadline for the application period April to June 2022: April 1, 2022). July 2021, cut-off date for the application period January to March 2022: January 1, 2022, cut-off date for the application period April to June 2022: April 1, 2022) who have been exercising an artistic, journalistic or culture-related activity on a professional and not merely temporary basis since February 1, 2020 at the latest.
To do this, applicants must
- be insured under the Artists' Social Insurance Act and work as a solo self-employed person or
- earn their living predominantly from gainful artistic or journalistic activity in accordance with the catalog of the Artists' Social Insurance Fund and work as a solo self-employed person or in dependent employment with changing engagements and earn their living predominantly from this or
- earn their living predominantly from gainful solo self-employment in culture-related areas; this includes, for example, activities in the field of event organization and management, as a cultural mediator, artist mediator, manager and agent, educator and technician, insofar as these relate to the cultural sector (music, theater and performing arts, visual arts and design, film and media, local history and history preservation, literature, museums and exhibitions).
For the period for which the applicant is already receiving or has applied for basic subsistence benefits (unemployment benefit II), there is no entitlement to financial assistance under the solo self-employed program. However, the financial assistance can be topped up by basic income support after it has been granted if it is not sufficient to cover living expenses. The financial assistance must be stated in the case of an application for basic security benefits.
Solo self-employed persons are applicants who do not have any employees; employees who are not subject to social security contributions (e.g. marginally employed persons, so-called "mini-jobbers") are not taken into account as employees.
For activities in culture-related areas, see also the file"culture-related professions" in the download list.
All income from gainful employment (excluding VAT) and income in lieu of income (e.g. unemployment benefit I, parental allowance) must be taken into account in the total income in accordance with no. 2 sentence 5 of the guidelines.
Income from non-self-employment is also to be included in the total income; in this case, the total amount of gross income (i.e. before deduction of income tax and social security contributions) is decisive.
Total income includes:
- Income from gainful employment
- Income in lieu of income (e.g. Unemployment benefit I, parental allowance)
- Income from non-self-employment
- Income from deliveries and other services that an entrepreneur performs abroad in return for payment as part of their business
- Lump-sum allowances for voluntary work
- Taxable federal or state subsidies (project funding)
Do NOT count towards total income:
- Interest income
- Rental income (which is not subject to VAT)
- Child benefit
- Bavarian family allowance
-winnings from gambling
- inheritances or gifts
- tax refunds
- the income of persons with whom the applicant lives in a community of need
(e.g. spouse/domestic partner).e.g. spouses and life partners).
Other public support benefits that have a comparable purpose (securing a livelihood) are taken into account in full if the benefit periods overlap. In principle, public support benefits that pursue a different purpose (economic aid), such as the federal government's bridging aid III including the new start aid, the Bavarian lockdown aid for particularly affected areas (October aid), the extraordinary economic aid from the federal government (November and December aid) and the Free State of Bavaria's venue and event organizer program, are not taken into account.
Public support benefits that pursue a different purpose also include scholarship benefits granted under the Free State of Bavaria's "Young Art and New Paths" scholarship program.
However, overcompensation is not permitted, which is why such support benefits are taken into account on a pro rata basis if they overlap in time, provided that the sum of the support benefits exceeds the amount of the monthly reduction in turnover in the application period.
Overcompensation exists if the sum of the financial assistance under the solo self-employment program and the other support benefits granted, which have a different purpose, exceeds the amount of the monthly decline in turnover in the application period.
All grants awarded on the basis of the Amended Federal Regulation on Small Grants 2020, the Second Amended Federal Regulation on Small Grants 2020 or the Third Amended Federal Regulation on Small Grants 2020 must be entered in the Small Grants form. This includes, in particular, financial aid under the Artists' Aid Program, the Corona Emergency Aid, the Venues and Promoters Program, the Bridging Aid and the November and December Federal Aid. This list is not exhaustive.
These include in particular
- Artist assistance program
- Corona emergency aid
- Venue and promoter program
- Bridging aid I - IV
- Restart aid
- October aid
- November and December aid
(This list is not exhaustive)
According to no. 2 sentence 8 of the guidelines for the solo self-employed program, no financial assistance may be granted to artists who were already in economic difficulties on December 31, 2019 in accordance with Art. 2 para. 18 of the General Block Exemption Regulation. There is no entitlement to benefits (the solo self-employed program) for a period for which the applicant has already applied for basic income support (unemployment benefit II). However, the financial assistance can be topped up by basic security benefits after it has been granted if it is not sufficient to cover living expenses. When applying for basic security benefits, the financial assistance under the solo self-employed program must be stated.
The type of turnover calculation (target or actual) in the comparison period is fixed and cannot be changed as part of the financial aid under the solo self-employed program, i.e. the starting point is always the type of taxation in the previous year.
The applicant has a right of choice for the application period:
- Actual taxation (turnover was generated in the month in which the payment was received)
- Debit taxation (turnover was generated in the month in which the service was provided)
Turnover is initially the taxable turnover in accordance with Section 1 (1) no. 1 of the German Value Added Tax Act (Umsatzsteuergesetz) in a taxable period within the meaning of Section 16 (1) sentence 2 of the German Value Added Tax Act (Umsatzsteuergesetz) or an advance notification period within the meaning of Section 18 (2) and (2a) of the German Value Added Tax Act (Umsatzsteuergesetz). Turnover within the meaning of the solo self-employed program also includes non-taxable domestic turnover from deliveries and services abroad. Only the net turnover is relevant, i.e. the turnover before VAT is added. Advance payments are to be taken into account as turnover.
If the artistic activity could not or only partially be performed in 2019 (reference period) for family reasons (e.g. childcare, care of relatives, illness), only the full months of gainful employment in 2019 or, alternatively, the full months of gainful employment in 2018 are used as the reference period.
If the artistic activity could not be carried out in 2019 (reference period) for family reasons (e.g. childcare, care of relatives, illness) or could only be carried out for part of the year, only the full months of employment in 2019 or, alternatively, the full months of employment in 2018 are used as the reference period. There is no conversion from part-time to full-time employment; only periods of unemployment in the reference period are not taken into account. If replacement income was received (e.g. parental allowance), there is no period of non-employment (see FAQ What counts as total income and what does not?).
As a rule, the grant is awarded subject to the reservation that it may be reclaimed in the event that the circumstances relevant to the award of the grant change or cease to apply. The recipient of the grant is obliged to notify the granting authority of such changes without delay. At the end of the approval period, the approval body will review the actual decline in turnover and issue a final decision.
Due to the large number of applications received, it is unfortunately not possible to give an exact time frame for when you will receive feedback on your application. If you have any questions about applications that have already been submitted, please contact the e-mail address of the administrative district responsible for you. You can find the addresses under Contact.
If you have any questions regarding emails to rectify your application, please contact the email address of the government district responsible for you. You will find the addresses under Contact.
You cannot make any corrections yourself to an application that has already been submitted in the application system. If you need to make corrections, please contact the e-mail address of the government responsible for you. You can find the addresses under Contact.
The financial assistance under the solo self-employed program has so far been granted on the legal basis of the "Federal Regulation on Small Grants 2020" as amended. This regulation expires on June 30, 2022. After June 30, 2022, no more grants can be awarded on the basis of this regulation. However, financial aid under the solo self-employed program can be based on the legal basis of the de minimis regulation from 1 July 2022.
In the case of financial aid under the solo self-employed program that is granted in accordance with the De Minimis Regulation, the applicant must submit a declaration to the responsible granting authority regarding the de minimis aid received or applied for in the current and last two calendar years (de minimis declaration). For approvals before July 1, 2022, however, the small grants declaration must be submitted. Forms are available for this purpose.
A de minimis declaration must be submitted by all applicants who
- submit an application for benefits under the solo self-employed program after 30 June 2022 or
- have submitted an application for benefits under the solo self-employed program before 1 July 2022 but have not yet received a notice of approval by 30 June 2022; this applies to all applicants for all application periods.