Bauabzug-kitFreistellung · refund · deadlines
The problem

Your German client keeps 15% of your invoice.

Without a Freistellungsbescheinigung a German business client must keep 15% of every payment and pay it to the Finanzamt. You only get that money back if you claim it in time. We give you the forms, the checklist and the reminders. You sign and send them yourself.

§48 EStG, read on 27.10.2026

Deadline
daysuntil 31.12.2026

Was 15% withheld from you in 2024? Then the refund claim must reach the Finanzamt by 31.12.2026, electronically. It counts from the year your client registered the tax; a December payment is often registered in January, which gives you a year more.

§48c(2) EStG, read on 27.10.2026, §48a EStG, read on 27.10.2026

How it works
  1. 1 · CheckSix questions. You see which documents apply under the general rules.
  2. 2 · LettersWe fill your firm data and German clients into the German letters. You print, sign and send.
  3. 3 · RemindersAn e-mail 90, 30 and 7 days before your Bescheinigung expires and before each refund deadline.
Check

Which documents do you need?

Where is your firm based?
Who do you work for in Germany?Business: also a self-employed person, landlord or public body. Private: someone ordering for their own home.
Does one client pay you 5,000 euro or more per calendar year?
Do you have a Freistellungsbescheinigung?
Has a German client already withheld 15%?
Do you run German payroll or file a German income or corporate tax return?For example with staff on a German payroll or a long-running site.

This is a general checklist based on the law, not tax advice. Have your own case checked by a Steuerberater or tax adviser.

The rules
  • 15%of every payment for building work, when the client is a business or public body.§48 EStG, read on 27.10.2026
  • 5.000 €Below this per client per calendar year, no withholding.§48 EStG, read on 27.10.2026
  • 3 yearsLongest validity of a Freistellungsbescheinigung. Your client must have it before paying and can check it online.BZSt Merkblatt (04/2025), read on 27.10.2026
  • Kleve · TrierThe competent Finanzamt for firms from the Netherlands (Kleve) and Belgium (Trier).§1 UStZustV, read on 27.10.2026, §20a AO
  • 2 yearsRefunds can be claimed until the end of the 2nd calendar year after the year of registration, electronically.§48c EStG, read on 27.10.2026
What we do

We do

  • Forms and letters, filled with your data
  • A checklist under the general rules
  • E-mail reminders before every deadline

We don't

  • Tax advice or a review of your case
  • File or sign anything on your behalf
  • Contact with the Finanzamt

In Germany only licensed advisers may help with a tax matter that needs a legal review of the case. §2 StBerG, read on 27.10.2026

Price

49 euro for one year

Excluding VAT, which depends on your country. All letters, the checklist and the reminders, for all your German clients. The check above is free, and so is signing in.

Sign in

No password: you get a link by e-mail, valid for 30 minutes.

Questions
Is this tax advice?

No. You get forms, letters, a checklist and reminders. We do not look at your case and file nothing. When in doubt, ask a Steuerberater or your tax adviser.

How long does a Freistellungsbescheinigung take?

That is up to the Finanzamt; we cannot promise a time. Apply as soon as German work is in sight, and apply for the new one well before the old one ends. That is what the reminders are for.

My client already withheld. Is the money gone?

Usually not, if you act in time. The 15% is credited against German tax you owe, or refunded on request. Ask your client for the statement with date, amount and Finanzamt (§48a(2) EStG); the kit has a German letter for that.

Do I need to speak German?

No. The explanations are in your language, the letters to the Finanzamt and your clients are in German.

What happens to my data?

We keep the firm data, client names, dates and amounts you type in, on a server in France (OVHcloud). No tax documents are uploaded. You can have everything deleted by e-mail.

Contact