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Applying for an exemption certificate for remuneration for construction work
Do you provide construction services? Then the statutory provisions on tax deduction for construction services apply to you.
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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
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Procedure
- You can apply for the exemption certificate online via Elster or informally by email to the appropriate tax office.
- The tax office will verify whether the requirements for the certificate have been met. If so, the tax office will issue the certificate, which you will typically receive by mail.
- You can then present this to your service provider.
- You can find the relevant link under “Online Services.”
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Necessary Documents
- In addition to the application, no other documents are generally required
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Online Services
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Fees / Costs
gebührenfrei
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Deadlines & processing time
What deadlines must be paid attention to?
The exemption certificate may be issued for a specified period, but not exceeding three years. The exemption certificate is valid from the date of issue.
How long does it take to process
Applications are processed promptly upon receipt. Exemption certificates can no longer be issued and handed out immediately, as they are now generated automatically and mailed centrally due to the introduction of a new technical process.
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Legal Bases
This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.
The official information in German is complete and correct. 10.07.2026