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Exemption certificate – Obligation to deduct tax at source for construction services in accordance with § 48 ff EStG (German Income Tax Law) of 01.01.2002

With the law for the containment of illegal employment in the construction industry, codified in § 48 to 48 d, para. 1 EStG, all entrepreneurs who provide construction services are obliged to present their client with an exemption certificate issued by the relevant Tax Office, otherwise such services will be subject to a deduction at a standard rate of 15%.

On the basis of an exemption certificate, all services of Wesemann GmbH are exempted from the 15% deduction.

Reversal of the tax liability for construction work: Proof of the tax liability of the service recipient in the case of construction works as from 01.10.2014

By presenting the certificate USt 1 TG, we confirm that Wesemann GmbH provides sustainable construction services.

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