Knowledge for clients

Guide for subcontractor teams

Understand social security, construction withholding tax and contracts for work separately. Practical checkpoints for your next project.

Premium Worker on-site practice

As of: November 2026

The A1 certificate for self-employed subcontractors: what you should check

The A1 explained clearly: applicable social security, issuance for self-employed persons and practical document checks before a foreign assignment.

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Premium Worker on-site practice

As of: November 2026

Tax exemption certificate under § 48b EStG: classifying construction withholding tax correctly

15% construction withholding tax, valid exemption and checks at payment: a practical guide for clients of construction services.

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Premium Worker on-site practice

As of: November 2026

Contract for work or temporary employment? Differences for clients

Work performance, right of instruction and integration: practical checkpoints for cooperation with self-employed subcontractor teams.

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