Sources and method – Tradespeople

All statements are based on statutory texts (gesetze-im-internet.de) and on information from chambers, chambers of commerce (IHK) and public authorities. Secondary sources and unverified points are named openly.

Sources

1. Handwerksordnung (Crafts Code; §§ 1, 6, 7, 7b, 90, Anlage A), gesetze-im-internet.de, retrieved 20 September 2026.
2. Bürgerliches Gesetzbuch (Civil Code; §§ 195, 288, 634a, 640, 649, 650f, 650l), gesetze-im-internet.de, retrieved 20 September 2026.
3. Umsatzsteuergesetz (VAT Act; §§ 13b, 14, 19) and Umsatzsteuer-Durchführungsverordnung (§ 33), gesetze-im-internet.de, retrieved 20 September 2026.
4. Gewerbesteuergesetz (Trade Tax Act; § 11), gesetze-im-internet.de, retrieved 20 September 2026.
5. SGB IV (§§ 7a, 28a), SGB VI (§§ 2, 6), SGB VII (§ 192), gesetze-im-internet.de, retrieved 20 September 2026.
6. Berufsbildungsgesetz (Vocational Training Act; §§ 11, 28), Baustellenverordnung (§ 2), Arbeitnehmerüberlassungsgesetz (§ 1b), Schwarzarbeitsbekämpfungsgesetz (§ 2a), gesetze-im-internet.de, retrieved 20 September 2026.
7. UStG (§ 27 Abs. 38), BMF-Schreiben on e-invoicing of 15 October 2024 and 15 October 2025, EStG (§§ 48, 48b), SGB IV (§ 8 Abs. 1a), Sozialversicherungs-Rechengrößenverordnung 2026, Fünfte Mindestlohnanpassungsverordnung (MiLoV5), notice of the minimum training pay in the BGBl. of 10 October 2025, retrieved 20 September 2026.
8. Bundesregierung (minimum wage 2026/2027), Deutsche Rentenversicherung (contribution rate, contribution ceiling, mini-job limit), BIBB (minimum training pay), Handwerkskammer Berlin (master craftsman requirement since 14 February 2020), retrieved 20 September 2026.

Uncertain and unverified points

• Sector minimum wages 2026 (roofers, electricians, painters) according to DGB as a secondary source; main construction trade (approx. 15.86 and 17.34 euros) unverified, check against the Mindestlohn Bau collective agreement before relying on it.
• VOB/B: only the 2016 version (§ 13 Abs. 4) from secondary sources; current version not verified.
• Default (§ 286 BGB), base interest rate, dunning procedure, health insurance for self-employed people, Occupational Safety and Health Act: not evaluated from the primary source.
• Trades not subject to the licensing requirement (Anlagen B1 and B2) and the number of trades there not evaluated. Master craftsman requirement since 2020 according to the chambers' description.
• Guild (Innung), district craftsmen's association (Kreishandwerkerschaft), BG BAU, specific contact details: not documented and therefore not listed.

What this platform does – and what it does not

It explains in general terms what applies in trade law, in plain language with an in-depth section. It does not replace advice from the chamber of crafts (Handwerkskammer), tax advisers or lawyers, and it is not legal advice within the meaning of the Rechtsdienstleistungsgesetz (Legal Services Act). It does not give contact details of individual offices and does not store any personal data. You can find your rights as an employee in the Employees module.