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Sujets
Attestation d'exonération

Droit à déduction d'impôts pour les ouvrages selon § 48 ss de la loi allemande de l'impôt sur le revenu à partir du 01/01/2002

Avec la loi sur l'enraiement du travail illégal dans le bâtiment, codifiée aux § 48 à 48 d, paragraphe 1 de la loi allemande de l'impôt sur le revenu, tous les entrepreneurs qui effectuent des travaux de construction sont tenus de présenter au donneur d'ordre un certificat d'exemption du bureau des impôts compétent, sinon les prestations seraient fournies avec une déduction de 15%.

En raison d'un certificat d'exonération, tous les services fournis par WAGO GmbH & Co. KG sont exemptés de la déduction de 15%. Lors de la révocation de l'exonération par le bureau des impôts de Minden, nous vous informerons immédiatement.

Néanmoins, nous considérons que nos livraisons d'un point de vue fiscal équivalent à des livraisons de matériaux de la part de marchands de matériaux de construction ou de bricolage et ne constituent donc pas des travaux de construction au sens de la loi (voir lettre du ministère fédéral des finances du 27.12.2002, référence IV A 5 - S 2272 - 1/02, point 12) et donc une obligation de déduction fiscale n'est pas donnée.

Pour vos dossiers, nous avons préparé le certificat d'exonération en tant que fichier PDF à télécharger.

Votre contact chez WAGO

Vertrieb

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Certificats et approbations

Construit, testé, approuvé : les produits WAGO sont approuvés pour une utilisation dans un large éventail d'industries et de secteurs dans le monde entier. Les preuves ont été préparées pour le téléchargement.