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A company wishing to provide a service in another EU country must prove its entrepreneurial activity with the Certificate of Commerce (EU certificate from the Chamber of Commerce). Within the EU, there is the right to provide services and the right of establishment, i.e. that entrepreneurs from an EU country may become self-employed or provide […]

Why do subcontractors need a tax number when working in Germany? If a foreign company (a company that does not have a registered office, a management or a branch office in Germany) carries out sales in Germany, these are – as with domestic companies – subject to sales tax. In other words, a foreign company […]

  In this article we are dealing with the so-called exemption certificate. Why do you need it? When do you need it? How do you apply for it? Read on and find out more! What is an Exemption certificate? If an entrepreneur (client) awards an order to a contractor, the construction tax is due. This […]


Why is the proof of tax liability needed? The document proves that a company has a tax number and a VAT identification number, i.e. is registered in Germany for VAT purposes. If a foreign company that does not have a registered office in Germany generates sales in Germany, these…

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