In the case where a company assigns its employees to work for a German client, they must be registered with the German customs office (Zollamt). The rule is that the registration must be done at least 1 day before the employees are delegated to work in Germany, and this can be done electronically.
If this obligation is not fulfilled and there is no document confirming the registration of the company's employees with the customs office, the company faces significant penalties.
If a company employs individuals who are self-employed to perform work in Germany, those individuals do not need to be registered with the Zollamt. The obligation to register applies only to employees.
Since this concerns the delegation of employees abroad (specifically to Germany), they must be registered with the Zollamt at least one day before the delegation begins. This registration applies ONLY to employees and does not apply to self-employed individuals.
If they are not registered with the Zollamt but still carry out construction work in Germany, the company faces a relatively high fine.
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