Temporary cross-border services

Companies with a place of business in a member state of the EU, Switzerland, Norway, Liechtenstein or Iceland that want to provide occasional services in Germany without establishing a subsidiary in Germany are subject to special, simplified regulations.

Please see the following sections for more information, depending on the area in which you plan to operate across the border:

• Craft or trade businesses
• Commerce/ other businesses

• Independent professions:

  • Tax consultant
  • Public accountant
  • Architect and engineer

The laws concerning compulsory working conditions for employees in Germany (contact customs for information) and general sales tax regulations (contact the Federal Ministry of Finance for information) must always be observed. The following laws in particular are relevant:

• Legislation on the posting of workers (AEntG)
• Law on Temporary Employment (AÜG)
• Working Hours Act (ArbZG)
• AEntGMeldstellV
• AÜGMeldstellV
• Minimum Wage Act (MiLoG)
• Ordinance on Minimum Wage Documentation Obligations (MiLoDokV)
• Minimum Wage Reporting Ordinance (MiLoMeldV)
• Minimum Wage Registration Office Ordinance (MiLoGMeldStellV)
• Value Added Tax Directive 2006/112/EC