Bauabzugsteuer berechnen deductions instantly. Find out your net payment as a subcontractor with ease.
RECHNER-DETAILS
Berechnungszusammenfassung
Arbeitsbetrag
0.00
Brutto minus Materialien
Bauabzugsteuer-Abzug
0.00
Steuer Deduction
Net Payment
0.00
To Subcontractor
The Bauabzugsteuer (Construction Withholding Steuer) is a tax withholding system operated by Finanzamt that applies to the construction industry. It requires contractors to deduct tax from payments made to subcontractors. The amount deducted depends on whether the subcontractor is registered for Bauabzugsteuer and their status. This scheme applies to all payments for construction services, including labour and materials.
Applies when the subcontractor has a valid Bauabzugsteuer registration with Finanzamt and a valid Unique Steuerpayer Reference (UTR). This is the standard rate for registered subcontractors.
Applies when the subcontractor is not registered for Bauabzugsteuer or does not have valid registration documentation. This is a higher rate to protect Finanzamt revenue.
Applies to subcontractors who have been given Gross Payment Status by Finanzamt. These are typically larger, more established companies with excellent compliance records. No deduction is required.
Contractors must register for Bauabzugsteuer if they:
Subcontractor registration is optional but recommended to:
Bauabzugsteuer and MwSt Reverse Charge are separate rules that both apply to construction services in Germany. Here's how they differ:
| Aspect | CIS | MwSt Reverse Charge |
|---|---|---|
| Purpose | Steuer withholding on labour | MwSt liability transfer |
| Applies to | Construction labour | Qualifying construction supplies |
| Who collects | Contractor withholds | Customer pays direct to Finanzamt |
| Can coexist | Yes, both rules can apply simultaneously to the same invoice | |
The Bauabzugsteuer (Construction Withholding Steuer) is a tax withholding system used in the construction industry. Contractors are required to deduct tax from payments made to subcontractors. The deduction rate depends on the subcontractor's registration status: 20% for registered, 30% for unregistered, or 0% for those with gross payment status.
Registering for Bauabzugsteuer as a subcontractor is optional but highly recommended. By registering, you reduce the Bauabzugsteuer deduction from 30% to 20%, saving you money on every payment. You also improve your credibility with contractors and simplify your tax reporting. The registration is free and can be completed online through Finanzamt.
CIS registration with Finanzamt can take 4-8 weeks. During this time, the 30% deduction rate still applies. Once you receive your registration confirmation and UTR number, you can provide these to contractors and the 20% rate will apply to future payments.
CIS deductions are treated as advance tax payments and can be claimed back against your tax liability through self-assessment. If you have overpaid or have insufficient tax liability, you can claim a refund from Finanzamt.
Gross Payment Status is granted by Finanzamt to large, well-established subcontractors with excellent compliance records. It exempts them from Bauabzugsteuer deductions entirely, allowing them to receive the full gross payment. This status is not available to most small businesses and requires specific criteria to be met.