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Guides: subcontractor compliance in Germany

If you hire subcontractors, you take on responsibility — for unwithheld construction tax, minimum-wage violations and social-security contributions across the entire chain. These practical guides explain which proofs you need from your subcontractors and how to keep every deadline under control.

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Everything a general contractor needs to know about subcontractor documents in Germany.

Nachunternehmer Documents: 2026 Checklist for German Sites

Which documents do subcontractors need on a German construction site? The complete 2026 checklist: §48b Freistellungsbescheinigung, SOKA-BAU, A1…

A1-Bescheinigung (A1 Certificate) on German Sites: GC Duties

Polish or Romanian subcontractors on your German site? Without an A1-Bescheinigung (A1 certificate), a Zoll inspection means fines and a site shutdown…

Foreign Subcontractors in Germany: The Complete Compliance Guide

Working with EU subcontractors from Poland, Romania & Co. in Germany: posting notification, A1-Bescheinigung, Mindestlohn, SOKA-BAU, residence permits…

Mindestlohn Documentation on German Sites (§17 MiLoG)

Start, end, duration: German construction sites fall under the strict working-time recording duty of §17 MiLoG. What subcontractors must document, what…

Nachunternehmererklärung: Free Subcontractor Declaration Template (Word, 2026)

The Nachunternehmererklärung (subcontractor declaration) bundles self-disclosure, document list, and compliance commitments – free Word template plus…

SOKA-BAU and Subcontractors: When the GC Is Liable as Guarantor

General contractors are liable as guarantors for the SOKA-BAU contributions of their subcontractors (§14 AEntG). Who must pay, which certificate protects…

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Note: These articles provide general information and are not legal or tax advice. As of June 2026.