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Applying for an exemption certificate for remuneration for construction work

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Do you provide construction services? Then the statutory provisions on tax deduction for construction services apply to you.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
According to the regulations on withholding tax for construction services, certain clients must withhold a tax deduction of 15% of the consideration for construction services provided in Germany and pay it to the tax office responsible for them. Clients are all entrepreneurs within the meaning of the Value Added Tax Act and all legal entities under public law. 

The withholding obligation can be waived if the service provider submits a so-called exemption certificate. This is issued by the tax office and entered into a database that can be queried electronically at the Federal Central Tax Office (BZSt).

								    

									    Requirements
  • Application to the responsible tax office
  • there is no risk to the tax claim