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German construction withholding return (§ 48a EStG)

A client who must withhold 15 per cent of the consideration for a construction service reports that deduction by the TENTH day after the end of the month in which the consideration is rendered — electronically, with the amount computed by the client (§ 48a(1) sentence 1 EStG). It is paid over to the PROVIDER'S tax office, not the client's own (§ 48a(1) sentence 3 EStG).

Up to date for 2026 — verified on September 22, 2026Official procedure, no printed formGuide: about 20 min

This content is part of the path: Construction services and construction withholding tax· Step 5 of 6· Next step: Refund of German construction withholding tax (§ 48c(2) EStG)

Deadlines

Tenth day after the end of the month of the consideration
Transmission of the return (§ 48a(1) sentence 1 EStG)
The same tenth day: the deducted amount falls due
Payable to the tax office competent for the PROVIDER, for the provider's account (§ 48a(1) sentence 3 EStG)
One month after RECEIPT of the return: the objection period
The return counts as a self-assessment (§ 48a(1) sentence 4 EStG), and for those the period runs from receipt (§ 355(1) sentence 2 AO)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Invoice and payment date of the construction service
  • The consideration: fee plus VAT
  • Name, address and competent tax office of the provider
  • Where applicable, the checked § 48b exemption certificate
  • List of the same provider's construction services in the current calendar year
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

  • Businesses within the meaning of § 2 UStG and public-law entities receiving a domestic construction service (§ 48(1) sentence 1 EStG)
  • Also small businesses under § 19 UStG and businesses making exclusively exempt supplies — the Federal Central Tax Office expressly counts them among the possible clients
  • NOT concerned, for construction work on rented dwellings, anyone renting out no more than two dwellings (§ 48(1) sentence 2 EStG)
  • No deduction where a certificate under § 48b EStG valid at the time of the consideration is presented, or where the de minimis limit is not crossed (§ 48(2) EStG)

Worked example

A furniture maker has its workshop refurbished

The refurbishment is paid in March; the consideration is 24,000 euros including VAT (§ 48(3) EStG). The trade firm presents no exemption certificate, and the 5,000 euro de minimis limit is far exceeded. The furniture maker therefore withholds 15 per cent, that is 3,600 euros (§ 48(1) sentence 1 EStG). By 10 April it transmits the return and pays the 3,600 euros over — not to its own tax office but to the TRADE FIRM's, for that firm's account (§ 48a(1) sentence 3 EStG). If the deduction is omitted or set too low, the furniture maker is liable for it (§ 48a(3) sentence 1 EStG), and the liability notice is likewise issued by the trade firm's tax office (sentence 4).

How to fill it in, step by step

  1. First check whether any deduction is due at all: is a valid exemption certificate present, or will the consideration probably stay under the de minimis limit (§ 48(2) EStG)?
  2. Determine the consideration — the fee PLUS VAT (§ 48(3) EStG) — and take 15 per cent of it.
  3. Determine the reporting period: the month in which the consideration is RENDERED, not the month of the invoice.
  4. Sign in to Mein ELSTER and select „Anmeldung über den Steuerabzug bei Bauleistungen nach § 48a EStG“.
  5. Compute the deduction in the form yourself — § 48a(1) sentence 1 EStG requires exactly that.
  6. Transmit the return by the tenth day after the end of the month and pay the amount to the provider's tax office.
  7. Account to the provider for the deduction and tell them the tax office at which the amount was reported.

Good to know

  • THE MONEY GOES TO SOMEONE ELSE'S TAX OFFICE: payment is due to the office competent for the PROVIDER, for the provider's account (§ 48a(1) sentence 3 EStG). Your own office is not competent here.
  • The return of the deducted amount COUNTS AS A SELF-ASSESSMENT (§ 48a(1) sentence 4 EStG). Anyone wanting to challenge it has one month from its receipt by the tax office, not from any service (§ 355(1) sentence 2 AO).
  • The client IS LIABLE for an amount not paid over or paid too low (§ 48a(3) sentence 1 EStG) — the duty is no formality.
  • Liability falls away where at the time of the consideration an exemption certificate was present on whose lawfulness the client COULD rely (§ 48a(3) sentence 2 EStG). Reliance is excluded where it was obtained by unfair means or false statements and the client knew that, or did not know it through gross negligence (sentence 3).
  • The liability notice is issued by the tax office competent for the PROVIDER (§ 48a(3) sentence 4 EStG) — again, not your own.
  • On request the tax office may waive electronic transmission to avoid undue hardship; the officially prescribed paper form then applies (§ 48a(1) sentence 2 EStG).

Common mistakes

  • Paying to your own tax office. The deducted amount belongs to the office competent for the PROVIDER, for their account (§ 48a(1) sentence 3 EStG).
  • Taking the month of the INVOICE. What counts is the month in which the consideration is rendered (§ 48a(1) sentence 1 EStG).
  • Calculating the deduction on the net fee. The consideration is the fee plus VAT (§ 48(3) EStG), and the 15 per cent apply to that.
  • Relying on an exemption certificate without having checked it. Liability falls away only where its lawfulness COULD be relied on (§ 48a(3) sentence 2 EStG).
  • Waiting for a notice before objecting. The return counts as a self-assessment: the period runs from its receipt (§ 48a(1) sentence 4 EStG, § 355(1) sentence 2 AO).
  • Filing and paying later. Transmission and due date fall on the same tenth day.

Frequently asked questions

Which tax office do I pay the deducted amount to?

The one competent for the PROVIDER, for the provider's account (§ 48a(1) sentence 3 EStG) — not your own.

By when must I file?

By the tenth day after the end of the month in which the consideration is rendered; the deducted amount falls due on that same day (§ 48a(1) sentences 1 and 3 EStG).

What happens if I do not withhold, or withhold too little?

You are liable for it (§ 48a(3) sentence 1 EStG). Liability falls away where at the time of the consideration an exemption certificate was present on whose lawfulness you could rely (sentence 2); the liability notice is issued by the provider's tax office (sentence 4).

Can I challenge my own return?

Yes. The return counts as a self-assessment (§ 48a(1) sentence 4 EStG); the objection must be lodged within one month of its receipt by the tax authority (§ 355(1) sentence 2 AO).

Must I still file where an exemption certificate is presented?

Where a certificate under § 48b(1) sentence 1 EStG valid at the time of the consideration is present, no deduction need be made (§ 48(2) sentence 1 EStG) — so there is no deducted amount to report. Do check and document the certificate, though: your exclusion of liability depends on it.

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.