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"renderWithEmptyTarget": false, "classAttributes": "" } } ] } , { "uid": "item_00002CDT", "link": { "linkName": "Kataloge / Broschüren", "url": "/de/printmedia", "target": "_self", "renderWithEmptyTarget": true, "classAttributes": "" }, "children": [ ] } ] } , { "uid": "item_de_0000B5D3", "link": { "linkName": "BLOG", "url": "/de/blog", "target": "_self", "renderWithEmptyTarget": false, "classAttributes": "" }, "children": [ ] } ]

Themen
Freistellungsbescheinigung

Steuerabzugspflicht für Bauleistungen gemäß § 48 ff EStG ab dem 01.01.2002

Mit dem Gesetz zur Eindämmung illegaler Beschäftigung im Baugewerbe, kodifiziert im § 48 bis 48 d, Abs. 1 EStG, unterliegen alle Unternehmer, die Bauleistungen erbringen, der Verpflichtung, ihrem Auftraggeber eine Freistellungsbescheinigung des zuständigen Finanzamtes vorzulegen, da sonst die Leistungen pauschal mit einem 15%igen Abzug versehen würden.

Aufgrund einer Freistellungsbescheinigung sind alle Leistungen der WAGO GmbH & Co. KG vom 15%igen Abzug befreit. Bei Widerruf der Freistellung durch das Finanzamt Minden werden wir Sie unverzüglich informieren.

Gleichwohl vertreten wir die Auffassung, dass unsere Leistungen aus steuerlicher Sicht keine Bauleistungen im Sinne des Gesetzes darstellen (siehe auch Schreiben des BMF vom 19.7.2022, GZ IV C 8 – S 2272/19/10003 :002, insbesondere Rz. 6 und 11) und somit eine Steuerabzugspflicht nicht gegeben ist.

Für Ihre Akten haben wir die Freistellungsbecheinigung als PDF-Datei zum Herunterladen vorbereitet.

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Zertifikate und Zulassungen

Gebaut, geprüft, genehmigt: WAGO-Produkte sind weltweit in den verschiedensten Branchen und Bereichen zum Einsatz zugelassen. Die Nachweise haben wir zum Download vorbereitet.

Kataloge

Auch ohne Internetverbindung alles im Blick: Laden Sie sich unsere Kataloge herunter, um wirklich jederzeit alle wichtigen Informationen zur Hand zu haben.

Themen Freistellungsbescheinigung