Nachunternehmererklärung: free template + what belongs in it

What is the Nachunternehmererklärung for?

The Nachunternehmererklärung is a document that bundles the subcontractor's self-disclosure, document list, and compliance commitments — signed by the subcontractor (Nachunternehmer, NU) before they set foot on site. It does three jobs at once: it documents your diligent subcontractor selection (crucial against the charge of negligent ignorance in MiLoG and SchwarzArbG violation cases — see the German-language background article on general contractor liability for the Mindestlohn), it contractually binds the subcontractor to the core compliance duties — and it gives you the master data for certificate checks and invoice reconciliation. The free Word template is at the bottom of this page.

What belongs in it

1. Self-disclosure: company name, legal form, address, authorized representatives, tax number/VAT ID, commercial register, entry in the Handwerksrolle (German trade register, article in German), company number, Berufsgenossenschaft (statutory accident insurance), SOKA account number, headcount, the trade being commissioned.
2. Document list with tick boxes: §48b exemption certificate (Freistellungsbescheinigung), USt 1 TG, clearance certificates (health insurance funds, BG, SOKA), business registration, trade card, business liability insurance, A1 certificates where applicable — the full overview of all mandatory documents with issuer and validity is in the subcontractor document checklist.
3. Compliance commitments: payment of the minimum wage (MiLoG/AEntG), working time records per §17 MiLoG, no employment without residence/work permits, no illegal labor leasing, timely payment of social security and SOKA contributions, sub-subcontractors only with consent and with all obligations passed down, immediate notice if any certificate is revoked or expires.
4. Accuracy assurance + sanctions: right of termination for false statements, right to withhold payment while certificates are missing.

The key clauses in detail

Right of retention: "The client is entitled to withhold payments due for as long as required certificates are missing or expired." This single clause turns your document list from a request into leverage — and it only works if you actually notice expirations. That is exactly what a working system of deadline management for subcontractor certificates (in German) is for.

Duty to inform: The subcontractor must notify you immediately if a certificate is revoked or material circumstances change. Without this clause, you learn about the revocation of a §48b Freistellungsbescheinigung (article in German) only during a tax audit — by which time the 15% withholding liability has long since arisen.

Sub-subcontractor cascade: Every further subcontractor needs your written consent and must sign the same declarations. That is how you keep control of the chain you are liable for. The declaration should also rule out staff being supplied under the guise of a works contract — the distinction is explained in the German-language article on false self-employment in construction.

When to renew?

At least annually, plus for every new project, on any change of legal form or ownership, and whenever something visibly changes (new crews, different vehicles, sudden price cuts). The declaration is not an archive piece but a living document — a two-year-old declaration provides little protection in a liability case.