Expatries Network
Germany

Social security contributions and returns in Germany

Every country has its own collecting body, its own filing calendar and its own way of certifying that a company is up to date. In Germany, these elements form part of the file of every firm listed by the network.

The social security clearance certificate is the document that sums everything up: at a given moment it states whether the company has filed and paid. It is also the one that expires soonest, and the first the network asks its partners to renew. The table of documents below indicates which body issues it in Germany and under which wording to apply for it.

The question to put squarely to a German firm concerns its standing under the Steuerberatungsgesetz: is it a Steuerberater registered with the Steuerberaterkammer (chamber of tax advisers) of its Land, or does it operate under the statutory exception open to routine payroll, in which case training and experience must be documented. Add a recent Handelsregister (commercial register) extract, the clearance certificate issued by the Finanzamt, the equivalent from the relevant Krankenkassen, and the name of the data protection officer. The scope of services must be stated explicitly in the contract.

Bodies and certificates in Germany

Local wordingIssuing bodyValiditySource
Unbedenklichkeitsbescheinigung in Steuersachen (steuerliche Unbedenklichkeitsbescheinigung)Tax clearance certificate

Attestation à demander au Finanzamt : elle indique que l'entreprise a rempli ses obligations déclaratives et de paiement. Elle ne vaut qu'à sa date d'émission, d'où l'exigence usuelle de moins de trois mois.

Finanzamt compétent3 months
Required
Official website
Unbedenklichkeitsbescheinigung der Krankenkasse (Sozialversicherung) ; le cas échéant Unbedenklichkeitsbescheinigung der BerufsgenossenschaftSocial security clearance certificate from the health insurance fund

En Allemagne, les cotisations sociales sont collectées par la caisse maladie de chaque salarié, qui joue le rôle d'Einzugsstelle : l'attestation est donc délivrée par la ou les Krankenkassen concernées, et non par un organisme unique comme l'URSSAF. Depuis 2024 elle se demande par voie électronique.

Krankenkasse compétente comme Einzugsstelle (AOK, BKK, IKK…) ; Berufsgenossenschaft (DGUV) pour les accidents du travail3 months
Required
Official website

Back to the Germany profile

You employ staff in Germany

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in Germany

You run payroll in Germany

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for Germany

See the 120 countries of the network