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Thema's
Vrijstellingsverklaring

Belastingaftrekplicht voor bouwwerkzaamheden conform § 48 e.v. EStG (Duitse wet inkomstenbelasting) per 01.01.2002

Met de wetgeving voor het aan banden leggen van illegale tewerkstelling in de bouwsector, gecodificeerd in § 48 tot 48 d, al. 1 EStG (Duitse wet inkomstenbelasting), zijn alle ondernemers die bouwwerkzaamheden verrichten, verplicht om hun opdrachtgevers een verklaring van vrijstelling van het bevoegde belastingkantoor te overhandigen, aangezien de werkzaamheden anders globaal worden belast met een aftrek van 15 %.

Vanwege een verklaring van vrijstelling zijn alle diensten van WAGO GmbH & Co. KG van de aftrek van 15% vrijgesteld. Bij intrekking van de vrijstelling door het belastingkantoor Minden zullen wij u zo spoedig mogelijk hierover informeren.

Evenwel zijn wij van mening dat onze leveringen belastingtechnisch gezien gelijk moeten worden gesteld aan de materiaalleveringen door handelaren in bouwmateriaal of bouwmarkten en daarmee dus geen bouwprestaties zijn in de zin van de genoemde wet (zie schrijven van 27.12.2002, dossiernummer IV A 5 - S 2272 - 1/02 tekstcijfer 12) en dus een belastingaftrekplicht niet van toepassing is.

Voor uw dossier kunt u de vrijstellingsverklaring als PDF-bestand downloaden.

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Gebouwd, getest en goedgekeurd: WAGO-producten zijn goedgekeurd voor gebruik in een breed scala van industrieën en sectoren over de hele wereld. De documenten staan klaar om te downloaden.