Before the first invoice
The exemption certificate has to exist before you invoice your German client. After that, recovering the withholding is a separate procedure.
Documentation for working in foreign markets
Freistellungsbescheinigung, SOKA-BAU, ZKO-3, Vander Elst and posting notifications. We prepare, file and follow up – so work can start on the agreed date.
Services
What's included
- Assessing which filings and certificates the specific market requires
- Freistellungsbescheinigung application to the competent German tax office
- SOKA-BAU registration and ongoing reporting
- ZKO-3 posting notification to the Austrian coordination office
- Vander Elst visa for third-country workers
- A1 certificate and social insurance for posted workers
What happens when the paperwork isn't there
By law, a German client withholds 15 percent of the value of a construction service and pays it to the tax office until an exemption certificate is produced. The Austrian inspectorate can issue a fine for a missing notification alone, regardless of whether the work itself was done properly.
These aren't theoretical risks. They're the most common reason a Slovenian company loses money abroad on a job that was priced correctly.
How we work
First we look at where you're posting, for what kind of work and for how many people. Only then is it clear which documents are compulsory. Skipping that step means filing applications you don't need and missing the ones you do.
Let's start with a short conversation.
Tell us what currently takes up most of your time. We reply within 24 hours, with no obligation.
Send an enquiryFour things that have to happen on time
Notification before work starts
ZKO-3 is filed before work begins in Austria. Filing late does not undo the breach.
Third-country workers abroad
A third-country national employed in Slovenia can be posted to another member state. That procedure has its own rules and its own document.
Reporting that keeps running
SOKA-BAU isn't a one-off registration. It requires monthly reporting for as long as the posting lasts.
Documentation for working abroad
The documents we handle
DE
Freistellungsbescheinigung
German exemption certificate from the 15% construction withholding tax (§ 48b EStG). Without it, your German client withholds the amount and pays it to the tax office.
DE
SOKA-BAU
Registration of posted workers with the German construction holiday fund, including ongoing monthly reporting and contributions.
AT
ZKO-3
Mandatory posting notification to the Austrian central coordination office, filed before work begins.
EU
Vander Elst visa
Allows a third-country national legally employed in Slovenia to be posted to another member state without a separate work permit.
SI
A1 certificate
Certificate of the applicable social security legislation for a posted worker, issued in Slovenia.
- Assessing which filings and certificates the specific market requires
- Freistellungsbescheinigung application to the competent German tax office
- SOKA-BAU registration and ongoing reporting
- ZKO-3 posting notification to the Austrian coordination office
- Vander Elst visa for third-country workers
- A1 certificate and social insurance for posted workers
Documentation for working abroad
Frequently asked questions
Do we need a Freistellungsbescheinigung even for a single job?
As a rule yes, if it's a construction service for a German client. The withholding attaches to the type of service, not the size of the job.
What if the work has already started?
Procedures can be sorted retrospectively, but that usually means withheld funds or a fine. The earlier we start, the less it costs.
Do you cover markets other than Germany and Austria?
Tell us where you're posting. If we don't cover the procedure, we'll say so straight away, not after three weeks.
Tell us what currently
costs you the most time.
Write or call. We reply with the questions we need to understand, and then with a concrete proposal – no obligation.