Munich · Construction · Staffing · Posted workers

The complete back office for construction and staffing companies

A1 certificates, customs notifications, SOKA-BAU, construction payroll, AÜG licence – with more than 13 years of experience. From payroll to accounting we take care of everything, so you can focus on your projects.

Laptop with financial charts on a bright desk
13+
years of experience in the German market
12
accountants on the team
PhD
doctorate in finance
4
service languages
What we do for you

Everything under one roof – from posting to year-end accounts

Together with a German attorney and a team of 12 accountants, we solve legal, tax and accounting questions in one place.

🛂

A1 & posted workers

A1 certificates, customs notifications (minimum-wage reporting portal), audit-proof documentation for FKS inspections – all from one source.

More →
👷

Temporary staffing

AÜG licence, payroll for leased employees, equal pay and the entire administration – our core competence.

More →
🏗️

Construction: SOKA-BAU & payroll

SOKA-BAU registration and monthly reports, construction payroll for all trades, minimum-wage compliance.

More →
💶

Payroll

German wage and salary accounting – including posted and leased employees, with all registrations and deregistrations.

More →
📊

Accounting & taxes

Accounting for companies in Germany, tax returns and representation before the tax office – with our authorised legal partner.

More →
⚖️

Legal backing

Leasing and employment contracts, labour-law questions – in partnership with a German attorney.

More →
Our focus

Construction & temporary staffing

Construction and labour leasing are among the most strictly regulated industries in Germany. We work with them every day – and know the pitfalls before they cost you money.

Industry solutions
  • SOKA-BAU registration and monthly reports
  • Construction payroll – for all trades
  • AÜG licence: application and renewal
  • Preparation for customs inspections (FKS)
  • A1 certificates and posting notifications
How we work

An easy start in three steps

Free initial consultation

We discuss your situation – in English, German, Hungarian or Romanian – and clarify what you need in the German market.

Individual offer

You receive a transparent fixed-price offer, tailored to the size and activity of your company.

We take over

Notifications, returns, payroll, deadlines – everything runs through us, and you receive monthly reporting.

Accounting and taxes
Digital accounting, transparent numbers
Construction workers on site
Construction expertise – SOKA-BAU, payroll
Teamwork in the office
A team of 12 accountants behind you
01 · Taxes

Tax advisory and tax returns

With a doctorate in finance and more than 13 years of German practice, I guide you through the German tax system. All services reserved under the German Tax Advisory Act (StBerG) are provided in every case by my cooperation partner Enikö Benedek-Pollinger, attorney and certified tax-law specialist (Fachanwältin für Steuerrecht) in Munich, who is fully authorised for this – I provide the professional preparation and coordination.

This way, even cross-border cases (double taxation, permanent-establishment questions) are legally secure.

  • Corporate income tax and trade tax returns
  • VAT returns, VAT registration in Germany
  • Income tax returns for posted employees
  • Avoiding double taxation (tax treaties Hungary/Romania–Germany)
  • Permanent-establishment review and registration
  • Representation before the tax office, support during audits
  • Ongoing bookkeeping on a DATEV basis
  • Annual financial statements and EÜR
  • Digital document management – paperless, from anywhere
  • Monthly reporting – you always know where your company stands
  • Receivables management and payment monitoring
  • Financial set-up after incorporation (bank, tax number, registrations)
02 · Accounting

Complete accounting for companies in Germany

GmbH, UG, GbR or branch office – with 12 accountants we work on the books of German companies every day. Modern and digital: send your documents by photo or e-mail, we post and file on time.

03 · Payroll

Payroll – from standard wages to construction payroll

German payroll is complex, and construction payroll (Baulohn) is a discipline of its own: SOKA-BAU, ULAK, holiday fund, seasonal short-time allowance – daily business for us.

For staffing agencies we additionally keep an eye on the equal-pay and equal-treatment requirements under the AÜG.

  • Monthly wage and salary accounting
  • Construction payroll for all trades
  • SOKA-BAU: registration, monthly reports, refunds
  • Registrations and deregistrations (health insurance, pension insurance)
  • Minimum-wage documentation (MiLoG) and working-time records
  • Annual certificates, wage tax certificate
  • Application and renewal of A1 certificates
  • Customs notifications via the minimum-wage reporting portal
  • Posting documentation – audit-proof for the FKS
  • Shadow payroll – German wage costs for posted employees
  • 183-day rule and tax-residency review
  • Communication with German authorities on your behalf
04 · Posted workers

Posting from A to Z

Posting employees from Hungary or Romania to Germany? Mistakes in the posting process lead to painful fines. We manage the entire process – from the A1 application through the customs notification to continuously updated documentation.

If the Finanzkontrolle Schwarzarbeit comes to inspect, your documents are complete.

05 · Authority services

Individual services – also bookable separately

We do not only work in flat-rate packages: the following services can also be ordered individually at a fixed price.

📄

A1 certificate

Application, renewal and administration of A1 certificates for posted employees – fast and complete.

🛃

Customs notification

Posting notification via the minimum-wage reporting portal of German customs – for every project, on time.

🏗️

SOKA-BAU registration

Registration, classification and monthly reports for construction companies – including refunds.

🧾

Exemption certificate

Exemption from the 15% construction withholding tax (Bauabzugsteuer) – application and renewal.

🏢

Business & tax registration

Trade registration, German tax number and VAT ID, completion of the tax-office questionnaires.

🏥

Social security notifications

Registrations and deregistrations with the health insurance fund, company number application, employee registrations.

Construction

Construction companies in Germany

Anyone building in Germany knows: SOKA-BAU, minimum-wage rules and customs inspections show no mercy. We take care of compliance – you focus on the site.

Construction site in Germany
🏗️

SOKA-BAU

  • Registration and classification
  • Monthly reports on time
  • Refunds from the holiday fund
  • Review of exemption options
💶

Construction payroll

  • Compliance with construction minimum wages
  • Collective agreements of all trades
  • Seasonal short-time allowance
  • Working-time records (MiLoG)
🛃

Customs & inspections

  • Posting notifications (reporting portal)
  • Audit-proof documentation for the FKS
  • Construction withholding tax / exemption certificate
  • Representation in case of inspection
Temporary staffing

Labour leasing (AÜG)

Labour leasing in Germany requires a licence and is strictly regulated. Working without a licence or with faulty payroll is the most expensive mistake a company can make. We deliver the complete back office.

Team of leased employees
📋

AÜG licence

  • Preparation of the application
  • Communication with the Federal Employment Agency
  • Annual renewal, unlimited licence
  • Compliance audit
🧮

Billing & payroll

  • Payroll for leased employees
  • Equal-pay / equal-treatment calculation
  • Application of iGZ/GVP collective agreements
  • Monitoring of the maximum leasing period
🤝

Contracts & law

  • Leasing contracts (with our legal partner)
  • German employment contract templates
  • Review of false self-employment risks
  • Distinction between works contract and labour leasing
Why us?

Daily routine instead of experiments

We work with 12 accountants every day; a large part of our clients are construction and staffing companies. What is a special case for others is everyday business for us.

Let's talk about your company
  • Service in English, German, Hungarian and Romanian
  • Legal backing for all legal questions
  • Fixed, transparent fees – no surprises
  • Reply within 24 hours, deadlines guaranteed
Part 1

The A1 certificate – what is it for, and why is it indispensable?

What is the A1?

The A1 certificate proves that social security contributions for an employee working in Germany are paid in the sending country – so no double contribution obligation arises in Germany. Under EU rules (Regulation 883/2004) it is the only recognised proof of this.

When is it needed?

For practically every activity in Germany – not only for construction projects lasting months, but in principle even for a one-day assembly job or a business trip. On construction sites, the FKS (customs) asks for it routinely.

How long is it valid?

For postings it is issued for a maximum of 24 months. Condition: the sending company is genuinely economically active in its home country, and the employee does not replace another posted worker.

In practice

  • Apply before departure – applying retroactively is risky
  • The employer applies to the competent institution in the sending country
  • The certificate must accompany the employee at the place of work
  • In construction, additionally: notification via the customs reporting portal
  • Renew in good time before expiry

Consequences of a missing A1

If the A1 is missing at an inspection, Germany can claim the social security contributions – retroactively and with a fine. Many general contractors will not even let subcontractors on site without an A1.

Part 2

The AÜG – the legal framework of labour leasing

Forbidden without a licence

Labour leasing in Germany is only permitted with a licence from the Federal Employment Agency – this also applies to foreign companies leasing employees into Germany. The licence must be renewed annually in the first three years; after that it can be granted for an unlimited period.

Equal pay – the 9-month rule

After 9 months, a leased employee is entitled to the same pay as the client's permanent staff (equal pay). Collective agreements (iGZ/GVP) can postpone this deadline – compliance is strictly checked.

The 18-month limit

An employee may generally be leased to the same client for a maximum of 18 months – after that, a takeover or a change of client is required.

The most common risks

  • Leasing into the main construction trades is generally prohibited (§ 1b AÜG) – with only narrow collective-agreement exceptions. This rule is little known; violations have serious consequences.
  • Leasing disguised as a works contract (Scheinwerkvertrag) leads to fines and back-payment of contributions
  • Without a licence, an employment relationship with the client can arise
  • Exceeding the maximum leasing period endangers the licence

Our support

From the licence application through the payroll of leased employees to the equal-pay calculation, we handle the complete administration – the contractual side is secured by our legal partner.

How to reach us

📞
Phone
+49 157 8127 5503
Monday–Friday, 9:00–17:00
✉️
📍
Office
Dr. Hényel Financial Consulting Kft.
Vörösmarty u. 57, 1064 Budapest, Hungary
Consultation in person or online
🌍
Languages
English · German · Hungarian · Romanian

Send a message

The form opens your e-mail program with the details filled in.