Germany MOF Clarifies Tax Withholding Rules for Compensation for Domestic Construction Work

The German Ministry of Finance July 19 posted Notice No. 2022/0652449, clarifying the tax withholding rules for compensation for domestic construction work. The notice includes: 1) the tax withholding requirement for construction services provided locally; 2) the declaration procedure for amounts withheld; 3) the settlement obligations of service providers, and the liabilities of service recipients; 4) the issuance, revocation, and withdrawal exemption certificates; 5) information on the tax base and the amount of taxes withheld; 6) relief provided due to DTAs; 7) information on the credit for tax withholding; and 8) the refund procedure. [Germany, Ministry of Finance, 07/19/22]

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