Safe on the Road
We are committed to a keen awareness of quality, safety and environmental protection. By acting in a professional, qualified manner, we ensure that working processes are safe for our customers and employees and assume responsibility for protecting the health and safety of everyone involved.
Our company has been granted certificates in quality management in accordance with DIN EN ISO 9001:2015 and in the field of occupational health and safety and environmental protection in accordance with SCCP:2011.
Extension of the tax liability of the recipient of performance (§ 13b UStG) to all transactions falling under the property transfer tax law and to certain construction work
Here: Provision of certain cranes
In its letter dated 18 June, 2004, the Federal Ministry of Finance (BMF) complied with the view of the German Federal Working Group Heavy Haulage and Crane Work (BSK), stating that the mere provision of certain cranes such as the truck crane or loading crane does not constitute construction work within the meaning of § 13 b, Paragraph 1, Sentence 1, No. 4, Sentence 1 VAT Act.
The precondition here is that terms and content of performance agreed upon between the recipient of performance ‒ the contractor within the meaning of § 13b UStG ‒ and the party who is to render the service does not include any performance serving the purpose of manufacturing, maintenance and repair, modification or removal of structures.
If the criteria of performance are not met as described, only transport or lifting services are performed, and the party rendering this performance is always to bill this performance in terms of "gross". This shall apply even if parts ‒ hanging on the crane hook ‒ are installed by the beneficiary of performance or by a third party.
In this letter, the BMF also expressly confirms that no construction work is constituted if performance entails transporting a crane to the site, setting it up and operating it as well as moving goods on the hook as instructed by the leaser or parties entrusted with the task of fulfilment.
This applies even if the provision of the crane has been agreed upon based on a contract for a special-order or freight contract, as this would then explicitly constitute the contractually agreed performance on the part of the crane operator within the scope of a transport or freight-related service.
