Freistellungsbescheinigung: what it is and how to get it as a self-employed person from Poland, the Czech Republic, Slovakia and Hungary

What is a Freistellungsbescheinigung?

The correct spelling is Freistellungsbescheinigung. In German, it is called die Freistellungsbescheinigung. It is a German certificate of exemption from withholding tax in certain situations, most often for construction services provided in Germany. In practice, this document is important mainly when the German client could be obliged to withhold part of the payment and transfer it to the tax office.

Put simply: if the contractor has a valid Freistellungsbescheinigung, the German business partner may settle the payment without this withholding, provided that the other conditions under German rules are met. This document is not a general work permit for Germany and it is not a substitute for business registration. It serves a specific tax purpose only.

Who usually needs this certificate?

The Freistellungsbescheinigung mainly concerns entities providing construction work or similar services to clients in Germany. This may apply to both companies and self-employed people who work on their own account and provide cross-border services.

If you are self-employed in Poland, the Czech Republic, Slovakia or Hungary and you perform work for a German client, it is worth checking whether this document is required in your case. In many construction-related sectors, it is a standard part of the formalities.

Important note on the procedure

The application for a Freistellungsbescheinigung is submitted to the competent German tax office. Which office is competent depends on the place of business, registered office, correspondence address or administrative allocation under German rules. There is not always one universal office for the entire country of origin. In practice, it is advisable to confirm the competent office directly before submitting the documents, because the allocation may depend on current administrative rules and the type of activity.

How is the Freistellungsbescheinigung usually obtained?

Although details may vary, the procedure usually includes several steps:

1. checking whether the services actually fall under the German rules on withholding tax,
2. collecting the company or self-employed person's details,
3. preparing the application for the relevant German tax office,
4. attaching the required documents confirming the business activity and identification data,
5. waiting for the decision or certificate to be issued.

In practice, the tax office may ask for additional explanations, especially if the documents are incomplete or if the nature of the services is unclear. For that reason, it is worth preparing a complete set of documents in a consistent and readable way.

What documents are usually needed?

The list of required documents may depend on the situation, but the following are most often prepared:

• business registration details,
• details of the owner or authorised representative,
• company address and correspondence address,
• description of the services provided,
• tax identification number, if one has been assigned,
• sometimes documents confirming business registration in the country of origin.

If you work as a self-employed person, it is especially important that the information in the application matches the registration documents and the details provided to German clients.

Poland: how should you approach it?

A self-employed person from Poland who wants to obtain a Freistellungsbescheinigung should start by checking whether the German client actually requires this document. Next, the application must be prepared in line with the requirements of the competent German tax office. In practice, up-to-date Polish business registration documents and a clear description of the services performed in Germany are often helpful.

In the case of Poland, there is no single universal rule that the matter is handled only through a specific Polish office. The key point is the German office to which the application is addressed. If you are unsure which office is competent, it is best to confirm this with the German client or directly with the German tax office before submitting the documents.

The Czech Republic: what should you pay attention to?

A self-employed person from the Czech Republic proceeds in a similar way: they define the scope of services, check the requirement on the German client's side and submit the application to the appropriate German tax office. Preparing a complete set of documents is especially important if the activity is run from the Czech Republic but the services are carried out on the German market.

In practice, it is important to ensure consistency in the company name, address and scope of services. If the office considers the documents insufficient, it may request that the application be supplemented.

Slovakia: what does the procedure look like?

For self-employed people from Slovakia, the same principle applies: the Freistellungsbescheinigung is obtained in Germany, not in the country where the business is carried on. The application must be submitted to the competent German tax office responsible for the relevant entity or administrative region.

If you provide construction services in Germany regularly, it is worth checking in advance whether clients require this certificate for every payment or only under certain contracts. This will help you avoid delays in settlement.

Hungary: what needs to be prepared?

A self-employed person from Hungary may also need this certificate for services performed in Germany. The key is to prepare the application in line with the German office's requirements and gather documents confirming the business activity. It is also worth checking in advance whether the nature of the services actually falls under German withholding tax rules.

If you work with several German clients, it is a good idea to organise your documents so that it is easy to show what kind of services you provide and for whom.

Which German office should you contact?

There is no simple rule that every person from a given country should contact the same office. The competence of the German tax office may depend on administrative allocation and the specific case. For that reason, it is safest to identify the correct office before submitting the application.

In practice, it is worth using information provided by the German client, an accountant, or the office itself if you are able to contact it. Since allocations can change, you should not rely solely on outdated lists found online.

What information is worth having ready before applying?

• the full business name,
• the registered office address and correspondence address,
• the self-employed person's or owner's details,
• a short description of the work performed in Germany,
• the German client's details, if required,
• information about business registration in the country of origin.

Most common mistakes

Typical problems include: misspelling the name of the document, incomplete details, an unclear description of services and sending the application to the wrong office. Another common mistake is assuming that a document issued once will remain valid indefinitely. In practice, you should always check its validity and scope of use.

Summary

Freistellungsbescheinigung is an important German tax certificate that may be required for construction services and similar work carried out in Germany. If you are self-employed in Poland, the Czech Republic, Slovakia or Hungary, the key question is whether your client requires this document and which German tax office is competent for the application. Since the competent office may depend on the specific situation, it is best to confirm it before sending the documents.

If you want, I can also prepare a separate practical version of the article with a document checklist and a sample description of the activity for the application.