The most important documents
Anyone working on a construction site in Germany must be able to show a valid ID and the A1 certificate. You will be asked to inform your fitters accordingly in the work contract.
As a subcontractor, whether employed or self-employed, you must be able to present your business registration and the exemption certificate in accordance with Section 48b EStG in addition to the A1 certificate. You will also need your VAT identificationnumber (VAT ID).
Additional obligation for subcontractors with employees:
If your employees work in Germany, you must submit a written registration to customs in accordance with § 18 AEntG. Customs will then forward a notification to the relevant social security fund(SOKA), which will then issue you with a corresponding certificate. In addition to this document, you must also be able to present a certificate of compliance with the Minimum Wage Act (MiLoG).
Note: A basic distinction is made between "companies with employees" and "solo self-employed persons". The protection of employees working on a construction site requires numerous certificates, whereas a solo self-employed person who is responsible for himself has to provide fewer certificates.
Everything at a glance
An overview of the documents required for solo self-employed persons and employees.
|
Document
|
Solo self-employed
|
Employees
|
|---|---|---|
|
Identity documents | | |
| A1 certificate | | |
|
Business registration | | |
|
Certificate of exemption according to § 48b | | |
|
Clearance certificate from the health insurance company | | |
|
SOKA-BAU certificate | | |
| Certificate of compliance with the Minimum Wage Act | | |
| Employer's Liability Insurance Association of the Construction Industry | | |
|
Document
|
Solo self-employed
|
Employee
|
|---|---|---|
| Identity card | | |
| A1 complaint | | |
| Business | | |
| Exemption | | |
| Clearance certificate from the | | |
| SOKA-BAU | | |
| Certificate of compliance with the Minimum Wage Act | | |
| Professional association | | |
Identity documents
Anyone working on a construction site in Germany from a European country must have either an identity card or passport with them. This serves the purpose of identification and control .The identity document enables the German authorities to establish your identity and allows them to check your residence status and work permit.
A1 certificate
The A1 certificate of posting is a mandatory document! The A1 certificate is issued by the social insurance institutions in your home country and applies to all employees and self-employed persons who work across borders in Germany. It ensures that you continue to be subject to the social security laws of your home country and that you do not have to pay your social security contributions twice.
It is important to carry the A1 certificate with you from the first day of the assignment until the end of the assignment and to present it to the responsible authorities on request. In the short term, the application for an A1 certificate is sufficient for presentation.
Business registration
The free movement of workers gives nationals of all EU member states the right to freely choose their place of employment within the EU. You therefore do not need an extra work permit.
To prove that the necessary requirements have been met in your case, you will have to show the business registration from your home country.
Certificate of exemption according to § 48b
In order for the client to accept the tax-free invoice, they also need a confirmation from the tax office in accordance with Section 13b UStG, which states that they may receive tax-free invoices from you.
Clearance certificate from the health insurance company
The certificate of good standing from the health insurance company proves that you have no debts with the health insurance company in your home country . This certificate can only be applied for by the insured person themselves and is therefore only valid for them.
SOKA-BAU certificate
SOKA-BAU is the social insurance fund for the construction industry in Germany, which, among other things, secures vacation entitlements and company pensions for all employees. Registration with SOKA-BAU is always required if a subcontractor employs workers on a German construction site.
Important: As a solo self-employed person, you do not have to register with SOKA-BAU.
There are various social security funds for specific construction trades in Germany:
- The SOKA-BAU for the main and ancillary building trades
- The SOKA-DACH for the roofing trade
- The SOKA-GERÜSTBAU for the scaffolding trade
- The Malerkasse for the painting and varnishing trade
- The Einzugsstelle Garten- und Landschaftsbau EWGaLA for gardening, landscaping and sports ground construction.
Certificate of compliance with the Minimum Wage Act
This law stipulates the statutory minimum wage, which also applies to Eastern European skilled workers working in Germany (MiLoG). In addition to the general statutory minimum wage, there are industry minimum wages. These can be significantly higher than the general minimum wage, particularly in the construction industry, and are binding.
Additional information about BG BAU
The employers' liability insurance association for the construction industry (BG BAU) is the statutory accident insurance institution for construction companies and their employees in Germany. All companies in the construction industry must pay contributions, which are based on the type of activity, the risk of danger and the number of employees.
If youwork as a foreign subcontractorin Germanyfor longer than 24 months without interruption, you must also register with the BG BAU and pay contributions. As long as the 24 months have not yet been exceeded, there is no obligation to become a member of BG BAU.