Your Access to WAGO

You are not registered yet?

Register now!

Topics
Exemption Certificate

kundenservice_freistellungsbescheinigung_2_2000x2000.jpg

Tax Deduction Obligation for Construction Services per to § 48 ff EStG, from January 1, 2002

Legislation passed to curb illegal employment, set forth in Sections 48 to 48 d, Para. 1 of the EStG, obliges all companies who provide construction services to submit a Certificate of Exemption of the responsible tax office to their customers, as otherwise all services will be subjected to a flat rate 15% withholding tax.

On the basis of the Certificate of Exemption, all services Provided by WAGO Kontakttechnik GmbH & Co. KG are exempt from this 15% withholding tax. We will immediately inform you if this Certificate of Exemption is revoked by the tax office in Minden.

Despite this, we are of the opinion that the services that we provide are, from a tax perspective, equivalent to material deliveries made by construction material wholesalers or construction markets, and therefore do not represent construction services as defined by the pertinent legislation (cf. letter from BMF, dated December 27, 2002, File No. IV IV A 5 – S 2272 – 1/02, text line 12), meaning that a tax deduction obligation should not exist.

For your records, we have prepared the Certificate of Exemption for download as a PDF file.

WAGO Exemption Certificate:
We will gladly answer your questions.

Your Shopping Cart

Added to shopping cart.
Go to the shopping cart Request quote Continue shopping.

Are you sure?

Fast Entry

Please enter an exact item number (e.g., 2002-1201) and confirm your entry with the “Enter” key. Use the “Tab” key to navigate between the columns.
Order quantity: Max. {0}
PU (SPU): pcs
Please wait ...

orderlist with csv import

Import your order list file in the following format:
  • CSV files only
  • [article number] separator [set]
  • One item per line

Add from orderlist

Copy your order list to the text box in the following format:
  • [article number] separator [quantity]
  • One item per line
Change Country

You are leaving the currently selected country website and will be logged out. Your user account only applies to one country. Your newly selected country website has other contacts and may have different content and functions.

Copy watchlist

Please enter a unique name for the new watch list. Then all noted products, downloads and pages are copied to the new watch list.