Schwarzarbeit Prüfung

Undeclared work is not a trivial offense:

• undeclared work eliminates regular jobs
• it causes considerable tax losses
• entrepreneurs are threatened in their existence.

What is undeclared work?

The term "undeclared work" covers a wide range of different circumstances in which legal obligations, especially those relating to tax and social security, are circumvented. Examples are:

• Tax evasion:
  The craftsman/service provider who works without an invoice in exchange for cash payment, and pays neither sales tax nor income tax.
  Responsibility: state tax authorities
  
• illegal hiring out of workers:
  the employer who hires out employees to other employers without the required permit
  Responsibility: Financial Control of Clandestine Employment at Customs
  
• Abuse of benefits:
  The unemployed person/beneficiary who receives financial support from the state and works on the side without reporting this to the employment office/job center/welfare agency.
  Responsibility: Financial Control for Clandestine Employment at Customs
  
• illegal employment of foreigners:
  the foreigner who works without the required work permit
  the entrepreneur who illegally employs foreigners
  Responsibility: Financial Control of Clandestine Employment at Customs
  
• Withholding of social security contributions and evasion of wage tax:
  Employees who perform activities without being appropriately registered with the social insurance agency and the tax office.
  Entrepreneurs who do not declare or do not correctly declare employees to the social security funds.
  Responsibility: Financial Control of Clandestine Employment at Customs
  
• the violations of the Minimum Wage Act/Employee Dispatch Act:
  The employer who does not pay the statutory/tariff minimum wage.
  Responsibility: Financial Control for Clandestine Employment at Customs
  
• Violations of the Trade Regulation Act:
  the obligation to report the start of independent operation of a standing trade (Section 14 of the Trade, Commerce and Industry Regulation Act) or to apply for a traveling trade license (Section 55 of the Trade, Commerce and Industry Regulation Act)
  Responsible: district administrators and mayors of independent cities
  
• Violations of the Crafts Code:
  Operating a craft subject to licensing as a standing trade without being registered in the craftsmen's register
  Responsibility: District administrators of the counties and lord mayors of the independent cities
  

What does not fall under the term moonlighting?

Not every activity that, for example, a neighbor carries out on your premises is undeclared work.

Services or work performed

1. byrelatives within the meaning of § 15 of the German Fiscal Code (AO) or life partners,
2. as afavor,
3. by way ofneighborly assistance or
4. by way ofself-help

According to Section 1 (4) sentence 1 of the Act to Combat Clandestine Employment (Schwarzarbeitsbekämpfungsgesetz), services or work performed by relatives or life partners, as a favor, by way of neighborly assistance or by way of self-help are not considered to be clandestine employment if they arenot performed with asustained profit orientation.

The facts to be reported or the suspicion of the existence of undeclared work should be described as precisely as possible (indicating the scope, time and place of the act).

More details under the text field "General information".

The sanctioning of violations is carried out by the competent authority after examining the individual case on the basis of the Act to Combat Clandestine Employment.

Other partners in the fight against undeclared work are:

• the authorities responsible for unauthorized craft activities and trade law violations in the area of undeclared work,
• the offices of the Financial Control of Clandestine Employment of the customs administration,
• the tax authorities,
• the foreigners authorities of the counties and independent cities,
• the police enforcement authorities
• the offices of the Federal Employment Agency, and
• the pension and social insurance institutions.

• Where can I report suspected undeclared work?
• Undeclared work in the form of unauthorized craft activities and violations of trade law are prosecuted by the district administrators of the counties and the mayors of the independent cities.
• The Financial Control for Clandestine Employment at Customs checks in particular whether reporting, recording and payment obligations under tax and social legislation have been violated or whether illegal employment has occurred.
• Please report any specific suspicions to the competent authority!

You can report tips on illegal employment directly to the main customs office in Stralsund, or if you have questions on the subject of illegal employment, please contact:

Districts and independent cities, Trade Offices/Ordnungsämter (unauthorized craft activities and trade law violations)

Main customs office (HZA) Stralsund
Financial Control of Clandestine Employment (FKS)
Rudenstrasse 18
18439 Stralsund

Branch offices:
HZA Anklam
Horse market 1
17389 Anklam

HZA Neubrandenburg
Ihlenfelderstrasse 112 - 114
17034 Neubrandenburg

HZA Schwerin
Otto-Weltzien-Strasse 7
19061 Schwerin

HZA Rostock
Pressentin Street 35
18147 Rostock

Ministry of Economics, Labor and Health M-V
Department 410 (unauthorized craft activities and violations of trade law)
Johannes-Stelling-Strasse 14
19053 Schwerin

Main customs office Stralsund
- Financial Control of Clandestine Employment -