United Tax Network – The smarter choice

United Tax Network – The Smarter Choice

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Reporting obligation for Dutch companies in Germany

As of January 1, 2015 the minimum wage act entered into force in Germany. Based on this act foreign companies providing services in construction, hospitality, shipping, transport and logistics sector, as well as for occupations in the cleaning industry, the construction and dismantling of fairs and exhibitions, and in the meat processing sector are required to pay the minimum wage to their employees seconded to Germany.


With regard to the above, the foreign companies operating in the above industry sectors must notify their activities in Germany before commencement of the activities. The notification must be made ​​to the German customs using special forms. The notification must include the personal data of the employees performing the services , the location where the services will be performed and the duration. Moreover, the foreign companies must provide a location in Germany, where proof is kept demonstrating that at least the minimum wage were paid for the employment services in Germany.


Companies not complying with the reporting and administrative regulations shall be fined up to maximum amount of  € 30,000. In addition, violation of the statutory minimum wage act shall be fined with a maximum amount of € 500 000.