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German construction withholding exemption certificate (§ 48b EStG)

Anyone providing construction services in Germany to a business or to a public-law entity must expect the client to withhold 15 per cent of the consideration (§ 48(1) sentence 1 EStG). The withholding is dropped where a certificate under § 48b EStG, VALID at the time of payment, is presented. It is issued by the TAX OFFICE, not by the Federal Central Tax Office.

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 25 min

This content is part of the path: Construction services and construction withholding tax· Step 4 of 6· Next step: German construction withholding return (§ 48a EStG)

Deadlines

Before the first payment
The deduction is dropped only where the certificate is valid AT THE TIME of the consideration (§ 48(2) sentence 1 EStG)
Before every payment: check the validity
The BZSt recommends it expressly, in particular because of the liability under § 48a(3) EStG
Once: registration for the EIBE portal
For data protection and tax secrecy reasons it is required for the online confirmation

Documents to prepare

  • Application to the tax office competent for the provider
  • Appointment of a domestic authorised recipient
  • The original certificate, with official seal and security number
  • Registration for the EIBE portal at the Federal Central Tax Office
  • List of construction services rendered and planned for the same client
  • Evidence of the validity check, for the exclusion of liability
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Providers of domestic construction services who want to avoid the 15 per cent deduction — they apply to their competent tax office (§ 48b(1) sentence 1 EStG)
  • Clients of construction services who must check whether a certificate presented to them is valid — the BZSt expressly points to the liability under § 48a(3) EStG
  • Clients can be, according to the BZSt: all businesses under § 2 UStG, all public-law entities, small businesses under § 19 UStG, flat-rate farmers under § 24 UStG, and businesses making exclusively exempt supplies
  • Anyone renting out dwellings is exempt for construction work on those dwellings as long as they rent out NO MORE THAN TWO (§ 48(1) sentence 2 EStG)
  • Anyone who invoices a service without having provided it also counts as the provider (§ 48(1) sentence 4 EStG)

Worked example

The Ostwind roofing firm works for a property manager

The net fee for the job is just under 5,000 euros. What counts, however, is not the fee but the CONSIDERATION: the fee plus VAT (§ 48(3) EStG), here 5,400 euros. That crosses the 5,000 euro de minimis limit of § 48(2) sentence 1 number 2 EStG even though the net fee alone stayed below it — the VAT co-determines the withholding duty here. Without an exemption certificate the property manager withholds 15 per cent of 5,400 euros, that is 810 euros, and pays it for the roofer's account to the roofer's OWN tax office (§ 48a(1) sentence 3 EStG). If Ostwind instead presents a certificate under § 48b EStG valid at the time of payment, the deduction is dropped. The property manager first checks it in the BZSt's EIBE portal and makes sure it bears an official seal and a security number.

How to fill it in, step by step

  1. As the provider: apply to the tax office competent for you — § 48b(1) sentence 1 EStG names it expressly, and the BZSt issues no certificates.
  2. Make sure a domestic authorised recipient is appointed: without one the tax office is not to issue the certificate (§ 48b(1) sentence 1 EStG).
  3. Present the certificate to the client BEFORE the payment — what counts is its validity at the time of payment (§ 48(2) sentence 1 EStG).
  4. As the client: register once for the EIBE portal at the Federal Central Tax Office.
  5. Obtain the confirmation of validity through the EIBE portal — it is free of charge.
  6. Check the certificate yourself: an official seal and a security number must be present, and on a copy all details must be clearly legible.
  7. Keep the evidence of that check — the exclusion of liability under § 48a(3) EStG depends on it.

Good to know

  • TWO AUTHORITIES, TWO ROLES: the tax office ISSUES the certificate and sends it on paper; the BZSt issues none but holds it electronically in the EIBE portal for ONLINE CONFIRMATION.
  • The withholding is also dropped without a certificate where the consideration in the current calendar year is not expected to exceed 5,000 euros — or 15,000 euros where the client makes exclusively supplies exempt under § 4 number 12 sentence 1 UStG (§ 48(2) sentence 1 EStG).
  • For that limit all construction services rendered and expected to be rendered for the SAME client are ADDED TOGETHER (§ 48(2) sentence 2 EStG) — a single job just below the limit proves nothing.
  • Construction services are ALL services serving the creation, repair, maintenance, alteration or removal of structures (§ 48(1) sentence 3 EStG) — the term is wider than „new build“.
  • The tax office is to issue the certificate WHERE the tax claim to be secured does not appear endangered and a domestic authorised recipient is appointed (§ 48b(1) sentence 1 EStG). So it is neither free discretion nor automatic.
  • For substantive questions about the withholding the BZSt expressly refers you to the competent tax office: it is itself responsible only for the electronic queries from the EIBE portal.

Common mistakes

  • Applying to the BZSt for the certificate. It is issued by the TAX OFFICE and sent on paper; the BZSt issues none and sends none.
  • Checking validity only after payment. The exclusion of liability under § 48a(3) EStG requires that the certificate was present AT THE TIME of the consideration and that its lawfulness could be relied on.
  • Not checking the official seal and the security number. The BZSt names both expressly as part of the duty to check, and on a copy all details must be clearly legible.
  • Applying the de minimis limit to the net fee. The consideration is the fee PLUS VAT (§ 48(3) EStG).
  • Measuring each job separately against the limit. Construction services rendered and expected for the same client must be added together (§ 48(2) sentence 2 EStG).
  • As a small landlord, stretching the exception. It applies only where NO MORE THAN TWO dwellings are rented out, and only to construction work on those dwellings (§ 48(1) sentence 2 EStG).

Frequently asked questions

Who issues the exemption certificate?

The tax office competent for the provider, on their application, on the officially prescribed form (§ 48b(1) sentence 1 EStG). The Federal Central Tax Office issues none — it holds them electronically in the EIBE portal for confirmation.

How much is withheld where no certificate is presented?

15 per cent of the consideration (§ 48(1) sentence 1 EStG), the consideration being the fee plus VAT (§ 48(3) EStG). The amount is paid for the provider's account to the provider's tax office.

Is there a limit below which nothing is withheld?

Yes: where the consideration in the current calendar year is not expected to exceed 5,000 euros, or 15,000 euros for a client making exclusively supplies exempt under § 4 number 12 sentence 1 UStG (§ 48(2) sentence 1 EStG). Services to the same client are added together.

Why should I have the certificate confirmed online?

Because of liability. The BZSt cites § 48a(3) EStG: the client's liability is excluded where a certificate was present at the time of the consideration and its lawfulness could be relied on — which includes the duty to check it.

I rent out two dwellings — must I withhold?

Not for construction work on those dwellings: § 48(1) sentence 2 EStG excludes a client who rents out no more than two dwellings. With a third dwelling the exception no longer applies.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.