Module 121 min2397 wordsFree — no account
Who must withhold: recipient, construction work, rate and de minimis thresholds
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 48 Steuerabzug (withholding) — paras. 1 to 4 — verified on September 23, 2026
- BZSt — construction withholding tax, exemption certificates under § 48b EStG: basics and range of recipients — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Withholding on the consideration — 15 %
gesetze-im-internet.de · 2026 rules - De minimis threshold per calendar year, general case — 5,000 €
gesetze-im-internet.de · 2026 rules - De minimis threshold per calendar year for exclusively exempt letting — 15,000 €
gesetze-im-internet.de · 2026 rules - Landlord exempt for construction work on these flats — no more than 2 flats
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.