Cross-border services

In the case of regulated professions, notification of the activity to the competent recognition body** is mandatory**. You do not need a separate professional license if you have the required qualification.

For example, the following are responsible:
• Handwerkskammer for many [handwerkskammer](https://www.gesetze-im-internet.de/hwo/anlage _a.html)
• Chamber of Architects for architects
• Veterinary Chamber of Veterinarians

After the notification has been made, you may start your service immediately, unless there is an exception for the industry or professional group.
Exceptions apply to the following craft professions:

• Chimney sweeps
• Ophthalmologists
• Hearing care professionals
• Orthopaedic technicians
• Orthopaedic shoe makers
• Dental technicians

For these professional groups, the competent Chamber of Crafts can check your professional qualification if you want to provide the service for the first time. The purpose of the audit is to eliminate a serious risk to the health or safety of service recipients due to insufficient qualifications.

The activity may not be commenced until a confirmation of the sufficient qualification or a decision to waive the examination has been received.
The advertisement is usually to be renewed informally every twelve months, as long as you want to continue to provide services in Germany.
Substantial changes (e.g. qualification or establishment status) must be reported in writing to the competent authority with evidence.
You can check whether your profession is regulated in Germany here on the European Commission's website.

The advertisement is usually to be renewed informally every twelve months, as long as you want to continue to provide services in Germany.
Substantial changes (e.g. qualification or establishment status) must be reported in writing to the competent authority with evidence.

You can check whether your profession is regulated in Germany here on the [European Commission website] (https://ec.europa.eu/growth/tools-databases/regprof/home).

In non-regulated professions (e.g. [licensed crafts and craft-like trades] (https://www.gesetze-im-internet.de/hwo/anlage _b.html)) you can provide your service without prior notification to an authority. Access to the profession is not subject to state-mandated qualifications.

However, certain sectors are exempt from the European freedom to provide services. These include healthcare, financial services, tax advice, transport and gambling. In these areas, regulatory approvals or permissions are required.

The following documents are usually required for the display:

• Proof of nationality: Copy of identity document
• Proof of legal establishment in the country of origin: Proof of registration or other proof of commercial activity, such as extract from the trade register or UST ID confirmation
• Proof of professional qualification: If the profession in the State of establishment is linked to a professional qualification, appropriate evidence must be provided. If the profession is not linked to a professional qualification, you will need proof that the activity has been carried out in the State of establishment for at least two years in the last ten years. Proofs are, for example, master certificates or so-called EU certificates. With the EU certificate, craft entrepreneurs prove since when and for which craft their business is registered in the handicraft role with the Chamber of Crafts. Here you will find more information on the EU certificate.

Documents can be submitted electronically. In case of doubt about authenticity, certified copies may be required. All register extracts, certificates and deeds must be translated into German by sworn translators.

Employers based abroad who send workers to Germany to carry out work or services must observe various rules regarding the reporting of their employees. Among other things, these must be reported to customs.

Further information on minimum working conditions (minimum wage, time sheets) in Germany can be found [here on the Customs website] (https://www.zoll.de/DE/Company/Employer/Employer based outside Germany/Minimum working conditions/Minimum working conditions _node.html).

If you want to transfer temporary agency workers to a borrower in Germany, you need a German permit for temporary employment.

The following laws are particularly relevant with regard to the posting of workers and the hiring out of workers:

• [Arbeitnehmer-Entsendegesetz (AEntG)](https://www.gesetze-im-internet.de/aentg _2009/index.html)
• Arbeitnehmerüberlassungsgesetz (AÜG)
• Arbeitszeitgesetz (ArbZG)
• [Regulation determining the competent authority for notifications and registrations under the Posting of Workers Act (AEntGMeldstellV)](https://www.gesetze-im-internet.de/aentgmeldstellv _2020/)
• [Ordinance determining the competent authority pursuant to Section 17b(4) of the Temporary Employment Act (AÜGMeldstellV)](https://www.gesetze-im-internet.de/a _gmeldstellv/index.html)
• Minimum Wage Act (MiLoG)
• [Minimum Wage Documentation Obligations Ordinance (MiLoDokV)](https://www.gesetze-im-internet.de/milodokv _2015/index.html)
• Minimum Wage Reporting Ordinance (MiLoMeldV)
• Mindestlohngesetzmeldestellenverordnung (MiLoGMeldStellV)
• VAT Directive 2006/112/EC

If you employ your employees in Germany, you must comply with German tax regulations and bilateral agreements (double taxation agreements).

According to the so-called 183-day rule, employees become subject to payroll tax in Germany if they stay here for more than 183 days per calendar year.

Deliveries of goods to companies across EC internal borders are normally treated as tax-free intra-Community supplies in the country of origin. However, in the country of destination, the goods must be subject to VAT by the purchaser.

Construction and extension services provided on a property in Germany are subject to German VAT. Therefore, you should check whether registration with the tax office is necessary. Which tax office is responsible for you depends on the location of the branch.

Anyone who works as an employee in Germany is generally subject to the German social security obligation. Exceptions may apply in the case of cross-border work. Examples of this are if the employees work only temporarily in Germany, but are actually employed abroad, or if they are employed in several countries.