Security for your purchasing: every credential explained.
Anyone deploying workers from a foreign provider in Germany shares liability in several places – for social security contributions, for the minimum wage, for VAT. That is no reason not to do it. It is a reason to do it with a provider who puts the documents on the table before you ask.
On this page you find every credential your purchasing, legal department or tax adviser wants to see: what it is, why it matters, what you get from us. Plus a checklist with which you can vet any staffing provider – including us.
Documents are filed here as PDF. Where it still says “on request”, we send them to you on request – within one working day.
Note: this page provides general information on the legal situation as of the stated date and does not replace legal or tax advice in individual cases. Laws, regulations and amounts change; the applicable statutory text prevails. As of: October 2026.
What is it? The licence for temporary staffing issued by the Federal Employment Agency under § 1 AÜG. Without it nobody may hire out workers commercially – not even a company from another EU country.
Why does it matter? If a provider hires out without a licence, the staffing contract and the employment contract are void, and an employment relationship arises by law between you and the worker – with all obligations. Fines are also possible. It is the first document a German buyer demands from a foreign provider, and rightly so.
What you get from us: AÜG licence from the German Federal Employment Agency (valid until 23 May 2027) – the certificate naming your contracting partner is enclosed with every offer. The staffing agreement is concluded in text form, contains the staffing company’s declaration that it holds the licence (§ 12 (1) AÜG) and is expressly designated as temporary staffing (§ 1 (1) sentence 5 AÜG); before each assignment we name the worker to you (§ 1 (1) sentence 6 AÜG). Enclosed with every offer
What is it? Proof that a worker remains covered by Lithuanian social security during the deployment in Germany. The basis is EU Regulation 883/2004 on the coordination of social security systems. Depending on the deployment the A1 is based on posting (Art. 12, up to 24 months, no replacement of a previously posted person), on employment in several member states (Art. 13) or on an exception agreement between the institutions (Art. 16). Which basis applies is stated on the certificate – also when replacing a worker we make sure the A1 holds.
Why does it matter? Without A1, contributions would have to be paid in Germany – and in a customs inspection the A1 is the first thing asked for. If it is missing, the back payment also hits you via secondary liability.
What you get from us: For every worker we apply for the A1 with the Lithuanian social insurance before the start. You receive a copy for your records; the worker carries a printout. An anonymised sample is below. Sample on request
What is it? The statutory minimum wage under the Minimum Wage Act applies to every hour worked in Germany – including posted workers of a foreign employer. Since 1 January 2026 it is EUR 13.90, from 1 January 2027 EUR 14.60 (decision of the Minimum Wage Commission of 27 June 2025). Added to this are the obligations under the Posted Workers Act, in construction for example the holiday fund procedure, and the customs notification duty in the sectors of § 2a SchwarzArbG (including construction and freight forwarding, transport and logistics). Who notifies depends on the contract form: under a works contract the contractor, as foreign employer, registers the deployment via the minimum-wage reporting portal before work starts (§ 16 (1) MiLoG, § 18 (1) AEntG). In temporary staffing into a sector subject to notification – such as warehousing and logistics – the notification is legally your duty as hirer (§ 16 (3) MiLoG, § 18 (3) AEntG); we supply all data and prepare the notification, you check and submit it. In production and metalworking outside those sectors there is no notification duty.
Why does it matter? If a provider undercuts the minimum wage, you as client are liable for the difference – net, like a guarantor without the defence of prior enforcement (§ 13 MiLoG in conjunction with § 14 AEntG). In temporary staffing the temporary-work wage floor (§ 3a AÜG, also for providers based abroad) and the equal-treatment principle come on top: the same pay as comparable permanent staff from day one, unless a collective agreement of the temporary-work industry applied by the provider provides otherwise – as a rule for a maximum of nine months, up to 15 months with a sector supplement agreement (§ 8 (4) AÜG). Which basis applies with us, we disclose before the contract is signed.
What you get from us: Contribution and wage proofs for the deployed workers on request, limited to the details needed for your liability check; under a works contract the confirmation of our customs notification, in staffing the prepared notification for your submission; in the offer a transparent presentation of how we account for minimum wage, wage floor and equal treatment in the hourly rate. For equal treatment we need your comparable pay figure – we ask for it before the offer.
Secondary liability – and how we keep it small for you
What is it? German law makes the customer of a staffing provider a guarantor for its obligations: in temporary staffing you as hirer are liable for the social security contributions of the hired workers like a directly liable guarantor (§ 28e (2) SGB IV). Under a works contract you as client are liable for the net minimum pay and contributions to joint institutions of the collective parties – also for subcontractors of your subcontractor (§ 14 AEntG). For the wage tax of hired-out workers the hirer can be held liable under § 42d EStG. As for social security: contributions run in Lithuania (A1 certificate). In temporary staffing wage tax is paid in Germany; under a works contract it follows the Germany–Lithuania double taxation agreement – we tell you in the offer.
Why does it matter? You cannot negotiate this liability away. You can only keep it small – by working with a provider that demonstrably pays, and by requesting the proofs regularly.
What you get from us:
A1 certificate for every worker (contributions run in Lithuania).
Certificate of the Lithuanian social insurance (Sodra) that no contribution arrears exist on the reference date – on request.
Certificate of the Lithuanian tax authority (VMI) on tax registration and absence of arrears – on request.
Contribution and wage proofs of the deployed workers – on request, limited to the necessary details.
Timesheets you sign yourself – so you can see at any time that billed and paid hours match.
On request a fixed cycle (e.g. quarterly) in which we send you the current certificates unprompted.
§ 13b UStG – reverse charge (recipient liable for VAT)
What is it? If a company based in another EU state provides a service to a German company, as a rule it is not the provider but the recipient who owes the VAT (§ 13b UStG). If a longer construction project creates a permanent establishment in Germany, we charge German VAT – we tell you in the offer.
Why does it matter? Our invoice normally comes without German VAT. Your accounts department declares the tax in the advance VAT return and – if entitled to input tax deduction – deducts it as input tax in the same step. For you this is normally a pass-through item; booked wrongly it becomes a problem at the next audit. Please agree the booking with your tax adviser.
What you get from us: Invoices with the mandatory note “Steuerschuldnerschaft des Leistungsempfängers”, our VAT ID and your VAT ID. With the first invoice a short information sheet for your accounts department.
Exemption certificate under § 48b EStG (construction withholding tax)
What is it? Whoever provides construction work to a company in Germany: the customer must withhold 15 percent of the invoice amount and pay it to the tax office (§ 48 (1) EStG) – unless the provider presents a valid exemption certificate from the tax office (§ 48b EStG) or the de minimis threshold of EUR 5,000 per year is not exceeded.
Why does it matter? Without an exemption certificate you have to make the deduction – if you forget, you are liable for the amount not withheld. With the certificate you pay the full invoice and the matter is settled.
What you get from us: The exemption certificate under § 48b EStG with the offer for every construction works contract – issued to your contract partner, who also invoices you. You can verify its validity online with the Federal Central Tax Office – we show you how. On request – sent within one working day
Occupational safety, briefing and operator licences
What is it? During the deployment your company’s occupational safety rules apply. In temporary staffing you as hirer must brief on hazards and protective measures before work starts (§ 11 (6) AÜG, § 12 (2) ArbSchG). For forklifts additionally: only those who are trained, at least 18 years old, suitable and authorised by you in writing may drive (DGUV Regulation 68, DGUV Principle 308-001); the instruction on the equipment takes place at your site.
Why does it matter? An accident without a documented briefing is a liability case for the hirer. And operator licences from abroad do not replace the company authorisation.
What you get from us: Workers with personal protective equipment; from 4 people a site lead who translates your briefing and goes through it with the team – for 1 to 3 people we translate your briefing in writing beforehand; operator licences in the profile stating the equipment types; occupational-medical examinations or suitability checks (e.g. G25 driving and control tasks for forklifts, G41 work with fall risk) we organise before arrival where your deployment requires them – in the profile we note that they have taken place (no findings); on request a bilingual confirmation of the briefing for your files.
What is it? The standard for the qualification testing of welders for steel. The certificate proves in which process (135 MAG, 141 TIG, 111 MMA), which material group, plate thickness or pipe dimension and which position a welder has been tested. It remains valid only if the employer or welding coordinator confirms every six months that the welder has worked within the range; after three years a retest is due, alternatively an extension by two years based on documented production weld tests (DIN EN ISO 9606-1:2017-12).
Why does it matter? If your quality system or your customer requires qualified welders (for example under EN 1090 in structural steel), the certificate is mandatory – with the right range. A certificate for fillet welds in the flat position does not help with pipe welds in constrained positions.
What you get from us: For every welder whose deployment requires a qualification, the certificate as PDF in the profile – with range and validity. We check both before presentation and confirm the six-monthly prolongations for the duration of the deployment. Sample on request
Distinguishing works contract from temporary staffing
What is it? Whether a deployment is legally a works contract or temporary staffing is not decided by the heading of the contract but by practice: who instructs, who allocates, what is owed, how it is billed.
Why does it matter? A works contract that is lived like temporary staffing in practice is disguised temporary staffing – in construction a prohibited one. The consequences hit both sides, the customer included.
What you get from us: A specification that defines the scope; a site lead through whom all instructions pass; billing by output; and before work starts a short conversation with your site management on how day-to-day cooperation looks – so that the foreman does not allocate our people directly out of habit.
Checklist: how to recognise a reputable staffing provider.
Ten questions you should ask every provider – including us. Anyone who dodges two or three of them is the wrong partner for a deployment in which you share liability.
1Do you have an AÜG licence, and which company is it issued to?
Demand the certificate, not the assurance. Check that the company on the certificate is the same as on the contract.
2Do I receive an A1 certificate for every worker before the start?
Not “on request”, not “after the start”. Before.
3Who is the workers’ employer, and where are wages and contributions paid?
The answer must be a company with an address, not a “partner”.
4How do you ensure minimum wage and equal treatment, and can you prove it?
Payslips, payment proofs, social insurance certificates.
5Do you offer temporary staffing on construction sites?
If yes: hands off. § 1b AÜG.
6What is in the hourly rate, and what comes on top?
Accommodation, travel, administration fees, supplements. A reputable provider names one price and says what is in it.
7What happens if someone does not fit – and how fast?
A deadline in working days, not “as soon as possible”.
8Who is my contact on site, and which language does he speak?
A site lead or contact with a phone number who speaks German or English – and a clear rule from how many people he is on site.
9Do I get a profile of every worker before arrival?
With qualification, tests, languages – not just a name.
10Is there a legal notice with company name, address, register and tax number?
Sounds trivial, but is surprisingly often missing with foreign providers. Our legal notice states the company name, address, company code, VAT ID and management of the website operator; the full details of your contract partner are in every offer. Register extracts on request.
Our answers to all ten questions are on this page. If one is missing, write to us.
What to clarify before signing.
Five points that save time and money later.
Contract form and contract partnerTemporary staffing or works contract – and with it your contract partner, with company name, address, register and VAT number. Stated on the offer.
Comparable pay (temporary staffing only)What does a comparable employee of yours earn? We need the figure for a clean calculation – equal pay from day one unless an applicable temporary-work collective agreement provides otherwise.
Customs notification (sectors subject to notification only)Warehousing and logistics, construction: who notifies – we under a works contract, you as hirer in staffing (with our data).
Deployment length and extensionMaximum assignment period of 18 months in view, transfer option regulated in advance.
Briefing and authorisationsWho briefs when, which operator licences your company needs, who provides which equipment.
Timesheets and invoicingWho signs, by when, which payment term.