With its statement from the 18.06.2004, the Federal Ministry for Finance (BMF) expressly stated that the explicit provision (leasing) of cranes – including with personnel – does not constitute construction services in the sense of § 13 b UStG. Thus, construction services are not provided if services comprise transporting the crane to the building site, assembling it or operating it in accordance with the instructions of the hiring party for the movement of goods on the hook.

BREUER&WASEL GmbH thus provides no construction services in the sense of § 13 b UStG. The conditions of § 13 b section 1 no. 4 UStG do not apply to Breuer & Wasel GmbH. Due to the fact that Breuer & Wasel GmbH does not provide construction services, it is unnecessary to acquire a certificate of exemption in accordance with § 48 section 1 clause 1 of the EStG.

With kind regards
Breuer & Wasel GmbH