Guide
Applying for a Freistellungsbescheinigung as a Dutch or Belgian builder
Working in Germany for a business, a landlord or a public body? They keep 15% of every payment unless you show a Freistellungsbescheinigung before they pay.
Where to apply
Firms from the Netherlands apply to Finanzamt Kleve, firms from Belgium to Finanzamt Trier. That follows from §20a AO and §1 UStZustV.
What you need
- An application. It may be informal; the Finanzamt often sends back a questionnaire.
- A certificate from your home tax office that you are tax resident there. Without it the Finanzamt can refuse (§48b(1) no. 3 EStG).
- Firms from the EU do not need a German representative.
How long is it valid?
At most three years from issue, sometimes shorter or for one job only. Your client checks it online at the Bundeszentralamt für Steuern. When it ends, your client must withhold 15% again. So apply for the new one in good time.
With the Bauabzug-kit
We fill in the German application and the request to your home tax office with your data. You sign and send them yourself. Then we e-mail you 90, 30 and 7 days before it ends. This is not tax advice.
Sources
- §48b EStG, read on 27.10.2026
- BZSt, Merkblatt zum Steuerabzug bei Bauleistungen (04/2025), read on 27.10.2026
- §1 UStZustV, read on 27.10.2026