Subcontractor EU

Travelling as a subcontractor in the EU - proof required for EU subcontractors

As a subcontractor, you are commissioned by a general contractor. Your task is to provide services within the agreed scope of the order. You have an independent contract with the general contractor. For you as a subcontractor, this means, for example, that the general contractor assumes liability in the event of problems, which he can, however, assert in a recourse claim against you.

It is important that a subcontractor contract is concluded that clearly states who is responsible and liable for what. These contracts can be Contract for work according to the BGB or as a VOB amount. The VOB contract applies specifically to the construction sector.

Documents for you as a subcontractor

First of all, you need proof that you are actually self-employed. This means that you first need a trade licence. As you are working as a subcontractor for a general contractor, you also need a membership certificate from the Chamber of Industry and Commerce or Chamber of Crafts. You will also need business liability insurance in the event that the general contractor makes recourse claims.

The proofs are rounded off by clearance certificates. You will need these from the relevant social security fund and also for the tax office. Income tax, corporation tax and VAT are important for the tax office. You also need a certificate of exemption.

If you are travelling as a subcontractor in the EU, you will need a business registration from your home country. You must also register with the German tax office. You should also not forget to register with German customs. If you practise a trade requiring a master craftsman's certificate, you will also need the German Chamber of Crafts service notification. And finally, the passports or identity cards of the staff you will be employing.

The minimum wage certificate

If you are working as a subcontractor in the EU, you must have a current Proof of the minimum wage certificate. A nationwide regulation has been in force in Germany since 1 January 2021.

The minimum wage for labourers is therefore 12.85 euros per hour. The minimum wage for skilled craftsmen is 15.70 euros per hour.

The subcontractor agreement and its contents

The main client is your business partner. It is advisable to conclude a contract so that there are no problems later on. The following things should be regulated here:

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