Falls die Bauleistungen für den unternehmerischen Zweck bestimmt sind, der Auftragswert die Bagatellgrenze übersteigt und das ausführende Bauunternehmen Ihnen eine Freistellungsbescheinigung nicht vorlegt, müssen Sie die Bauabzugsteuer einbehalten und an das Finanzamt abführen. Hierbei ergeben sich für Sie doch etliche Fragen.

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1. Falls betroffen: Wie Sie den Steuerabzug durchführen

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Welches Finanzamt in Deutschland ist zuständig?

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Haftung des Auftraggebers

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2. Welche Bauleistungen der Bauabzugsteuer unterliegen

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3. Wenn Sie ein ausländisches Bauunternehmen beauftragen

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