{"id":17110,"date":"2025-09-13T19:52:58","date_gmt":"2025-09-13T17:52:58","guid":{"rendered":"https:\/\/bktkancelaria.pl\/?p=17110"},"modified":"2025-09-13T19:52:58","modified_gmt":"2025-09-13T17:52:58","slug":"kontrola-zollamt-jak-przygotowac-sie-na-inspekcje-pracownikow-delegowanych","status":"publish","type":"post","link":"https:\/\/bktkancelaria.pl\/en\/zollamt-control-how-to-prepare-for-inspections-of-posted-workers\/","title":{"rendered":"Zollamt inspection: How to prepare for an inspection of posted workers?"},"content":{"rendered":"

German customs (<\/span>Zollamt<\/span><\/strong>) plays a key role in <\/span>control of posted workers<\/span><\/strong> by foreign employers to perform work or provide services in Germany. Customs (a unit <\/span>FKS - Finanzkontrolle Schwarzarbeit<\/span><\/strong>) take control measures primarily to combat <\/span>illegal employment<\/span><\/strong> and enforcement of <\/span>minimum wage<\/span><\/strong> and working conditions.<\/span><\/p>\n

Potential <\/span>control of the posting of workers<\/span><\/strong> and the spectre of its negative effects in the form of sanctions may act as a deterrent to Polish entrepreneurs wishing to operate in this area. We recommend reading our article on possible <\/span>the consequences of the irregular posting of workers to Germany<\/span><\/a>.<\/span><\/p>\n

Adequate preparation key to a positive Zollamt audit<\/span><\/h2>\n

It is important to point out that a prior consultation of the requirements for the posting process and a legal analysis will ensure that the process is positive and that you are comprehensively prepared for possible inspections. You will thus be able to avoid the aforementioned negative consequences and take advantage of the opportunity to expand your business to a foreign market without unnecessary stress, such as the posting of employees to Germany.<\/span><\/p>\n

Employer's obligations when posting workers to Germany<\/span><\/h2>\n

An employer posting workers to Germany has a number of obligations that must be met in order for this activity to take place correctly, i.e. in accordance with the requirements of the <\/span>German law<\/span><\/strong>. In this context, the provisions of the German Minimum Wage Act (<\/span>Mindestlohngesetz<\/span><\/strong>) and the Law on the Posting of Workers (<\/span>Arbeitnehmer-Entsendegesetz<\/span><\/strong>). Furthermore, in the case of temporary employees, the regulation of the Act on the Employment of Temporary Employees (<\/span>Arbeitnehmer\u00fcberlassungsgesetz<\/span><\/strong>).<\/span><\/p>\n

In the context of the posting of employees to Germany, you may also be interested in our earlier article in which we point out <\/span>new regulations under german law in this area<\/span><\/a>.<\/span><\/p>\n

Obligation to notify the employee (Meldepflicht)<\/span><\/h3>\n

Notification in accordance with the Minimum Wage Act (Mindestlohngesetz)<\/span><\/h4>\n

Employers based abroad who send employees to Germany are obliged under the provisions of the Minimum Wage Act to <\/span>employee notifications<\/span><\/strong>, if the posting relates to an industry designated in the provisions of the German Unlawful Work Act (<\/span>Schwarzarbeitsbek\u00e4mpfungsgesetz<\/span><\/em>). These include the assembly and dismantling of fairs and exhibitions, <\/span>construction<\/span><\/strong>, <\/span>catering and hospitality<\/span><\/strong>, <\/span>cleaning of buildings<\/span><\/strong>, <\/span>passenger transport<\/span><\/strong>.<\/span><\/p>\n

Important:<\/span><\/strong> with regard to the application of the Minimum Wage Act in cross-border road transport of passengers and goods, there are separate provisions specifying when the posting of workers takes place and how the notification must be made.<\/span><\/p>\n

Notification in accordance with the Posting of Workers Act (Arbeitnehmer-Entsendegesetz)<\/span><\/h4>\n

Employers based abroad who send employees to Germany are obliged to declare the employee in industries covered by the Posting of Workers Act, where minimum working conditions stipulated by collective agreements and\/or contributions to the holiday fund apply. These include ground handling services at German commercial airports, roofing crafts, electrical crafts, building cleaning services, construction of gardens, green spaces and sports fields.<\/span><\/p>\n

Notification in accordance with the Temporary Agency Workers Act (Arbeitnehmer\u00fcberlassungsgesetz)<\/span><\/h4>\n

Employers hiring employees to perform work or provide services in Germany are obliged to notify the employee. The notification will take place depending on the industry in which the temporary worker is employed, i.e. under the German Minimum Wage Act (Mindestlohngesetz) or the Posting of Workers Act (Arbeitnehmer-Entsendegesetz) or the Employment of Temporary Workers Act (Arbeitnehmer\u00fcberlassungsgesetz). If the obligation to notify arises from several legal bases, a single notification is sufficient.<\/span><\/p>\n

Exceptions to the obligation to notify the employee<\/span><\/h3>\n

There are some exceptions to the notification obligation, such as when the employee has a high gross salary or is a family member of the employer (spouse, registered partner, child or parent of the employer). However, the exceptions do not apply to the notification obligation for drivers carrying out freight or passenger transport.<\/span><\/p>\n

Documentation required by the Zollamt - what to prepare?<\/span><\/h3>\n

As a foreign-based employer, you are obliged to keep a <\/span>within Germany<\/span><\/strong> (at the request of the control body also at the place of employment and, in the case of construction services, at construction sites) of the documents necessary to control compliance with legal obligations <\/span>in German<\/span><\/strong> and to present them to customs upon request. These are:<\/span><\/p>\n