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Offsetting and reimbursement of deductions for construction work

If a tax deduction amount has been declared and withheld on your invoice by a recipient of a construction work you have performed, this will be deducted from your taxes payable.

The following taxes are deducted one after the other:

  1. The income tax withheld and declared in accordance with § 41a paragraph 1 of the Income Tax Act (EStG),
  2. the advance payments on income tax or corporation tax,
  3. the income tax or corporation tax of the tax or assessment period during which the service was provided, and
  4. the deductions for construction work to be declared and paid by you within the meaning of §§ 48, 48a EStG

The credit is made by the tax office, an application for this is not required.

A credit can be rejected if the recipient of your construction work as a person obliged to deduct the deduction has registered the deduction amount, but has not paid it and there is reason to believe that there is an abuse.

If you are not obliged to submit income tax declarations and an assessment for income tax or corporation tax is not an option or if you can credibly demonstrate that there will be no tax claims to be secured during the assessment period, you can apply for the refund of the deductions from the tax office.

The application is form-bound and is made using an officially prescribed model form. This can be accessed via the Form Management System (FMS) of the Federal Finance Administration.

The application is time-bound. It may be made until the end of the second calendar year following the year in which the deduction was declared. If the provisions of an agreement on the avoidance of double taxation apply and specify a longer period, this longer period applies.

The tax office will examine the application and, if the aforementioned conditions are met, will reimburse you for the deductions paid for your invoice

Process flow

If a tax deduction amount has been declared and withheld for your invoice by a recipient of a construction work performed by you, this will be offset against your taxes payable. You do not have to do anything for this credit.

If a set-off cannot be made, you can apply to the tax office for the refund of the deduction amounts if you are not obliged to submit income tax declarations and an assessment for income tax or corporation tax is not an option or if you can credibly demonstrate that no tax claims to be secured will arise during the assessment period.

The application is formal and is made using an officially prescribed model form.

The sample form is available via the Form Management System (FMS) of the Federal Finance Administration.

The application is time-bound. It may be made until the end of the second calendar year following the year in which the deduction was declared. If the provisions of an agreement on the avoidance of double taxation apply and a longer period is specified therein, this longer period shall apply.

The tax office will examine the application and, if all the conditions are met, will reimburse you for the deductions paid for your invoice.

Competent authority

The crediting of withheld tax deductions for construction work is carried out by the tax office responsible for you or the corporation.

You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.

Tax office search Federal Central Tax Office

Requirements

Tax deductions for construction work performed domestically have been withheld on your account,

the deductions are not offset against other taxes and

You submit an application for reimbursement of the deductions withheld within the statutory period using the official form model and fulfil the conditions attached to a refund

Which documents are required?

Crediting: - none

Refund: - Application for official model form

- if possible, settlement notification of the person obliged to deduct (recipient of the construction work)

What are the fees?

There are no costs.

Fee: free of charge
Payment in advance: No

What deadlines do I have to pay attention to?

The application period ends at the end of the second calendar year, which follows the year of the tax declaration. The deadline may be extended in exceptional cases if this results from an agreement on the avoidance of double taxation. The date of receipt by the responsible tax office is decisive.

Applications / forms

Application for reimbursement of deductions (§ 48c paragraph 2 EStG)

Available via the form management system of the Federal Finance Administration under Tax Forms\Income Tax\Construction Deduction Tax

Application for reimbursement of deductions (§ 48c paragraph 2 EStG)

http://www.formulare-bfinv.de/ffw/action/invoke.do?id=034153

Author

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony Ministry of Finance

Professionally released on

26.11.2020

competent Bodies

Finanzamt Papenburg

Address: Emdener Str. 15, 26871 Papenburg

Building Access:
elevator available : unknown
wheelchair-accessible : unknown

Data protection information

Gemeinde Rhede (Ems) - Ordnungsamt/Gewerbe/Feuerwehrwesen

Postal address: Post Office Box 1134

Address: Gerhardyweg 1, 26899 Rhede (Ems)

Telephone: 04964 9182-19
Fax: 04964 9182-40
Transport Connection:
Parking:
Handicapped Parking Place: Number: 2, Fees: no
Parking Place: Number: 60, Fees: no
Building Access:
elevator available : yes
wheelchair-accessible : yes
bank account:
recipients: Gemeinde Rhede (Ems)
bank: Emsländische Volksbank
IBAN: DE08266614940000164300
recipients: Gemeinde Rhede (Ems)
bank: Sparkasse Emsland
IBAN: DE06266500010017000019
payment methods:
Sepa Credit Transfer, Bank Transfer, Cash Payment, Sepa Direct Debit, Paypal

Ansprechpartner

Point of contact:
Herr Holger Knak
Address: Gerhardyweg 1, 26899 Rhede (Ems)
Telephone: 04964 9182-19
Fax: 04964 9182-40
Department:
Ordnungsamt, Sozialamt, Bürgeramt, Standesamt, Gewerbeamt
Room:
19
responsible for:

Landkreis Emsland

Address: Ordeniederung 1 , 49716 Meppen

Postal address: Post Office Box 15 62

Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Building Access:
elevator available : yes
wheelchair-accessible : yes
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Point of contact:
Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen

Address: Prinzenstraße 5, 30159 Hannover

Telephone: +49 511 12045-00
Fax: +49 511 12045-99
Building Access:
elevator available : unknown
wheelchair-accessible : unknown

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.