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Undeclared work is performed by a person who, in the provision or commissioning of services and work to a considerable extent:

• as an employer, entrepreneur or self-employed person subject to compulsory insurance, does not fulfil its obligations under social security law to report, contribute or record,
• fails to fulfil his tax obligations as a taxable person,
• as a recipient of social benefits, does not fulfil notification obligations towards the social security provider,
• does not comply with its obligation to notify the start of the independent operation of a standing trade (§ 14 of the Industrial Code) or
• has not acquired the required itinerant trade card (§ 55 of the Industrial Code),
• independently operates a craft subject to authorisation as a standing trade without being entered in the register of craftsmen (§ 1 of the Crafts Code).

What is not undeclared work?
Undeclared work is not a non-sustainable service or work aimed at profit, which is provided by relatives or life partners, out of courtesy, by way of neighbourly help or by means of self-help.

The administrative districts and independent cities are responsible for the following violations under the Undeclared Work Prevention Act, if services and works are provided or commissioned to a considerable extent:

• Exercise of a business without business registration
• Carrying out itinerant business without a licence
• unauthorised exercise of trade (no entry in the register of craftsmen).

The competent supervisory authority and coordination office for combating undeclared work in the state of Saxony-Anhalt is the State Administration Office.

Customs - Financial Control of Undeclared Work - is responsible for prosecuting undeclared work in connection with abuse of benefits, tax evasion and violations of social security reporting, contribution or recording obligations.