Exemption from 15% construction industry tax in Germany, that is Freistellungsbescheinigung nach § 48 b.
From 1st January 2003, basically a mandatory tax deduction (Bauabzugssteuer) is charged for the sum of the issued invoice of which the consigner entrepreneur is liable to deduct 15% and to pay it the competent authority. There is an exception in two cases:
If the assigned entrepreneur shows a certificate of exemption or probably the income will not reach 500 euros or it will not exceed 15 00 Euros in the actual calendar year.
The certificate of tax exemption shall exist when issuing the first invoice.
A residence certificate must be obtained from the Tax authority (according to the registered office), then the request must be submitted to Zentralfinanazamt in Nuremberg.