Tandem flights (184.108.40.206)
Formalities according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
If you sell, distribute or purchase goods or offer services commercially outside a commercial establishment without a prior order, you generally need a permit (travel trade permit). You also need a travel trade permit if you carry out entertainment activities as a showman or in the manner of a showman.
Formalities relating to the employment of workers
If you would like to hire an employee you need to proceed with the following steps. These formalities CANNOT be processed through the Point of Single Contact.If the employment is terminated you also have to inform the authorities where the employee has been registered.
When posting employees to Germany, the Employee Posting Act must be observed. This law obliges both employers based in Germany and employers based abroad who employ workers in Germany to comply with statutory and, in certain sectors, collectively agreed working conditions. In addition, employers are subject to further obligations.
Tax related formalities
For taking-up and pursuit of a service please also consider the following tax related formalities which CANNOT be processed through the Point of Single Contact:
For service providers operating across borders without a branch in Germany, there are various special jurisdictions and special regulations depending on the tax liability, activity or type of tax.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
The Federal Employment Agency conducts admission procedures for the posting and employment of foreign workers from the states of Turkey, Serbia, Bosnia-Herzegovina and Macedonia within the framework of work contracts in the Federal Republic of Germany.
Characteristics and key concepts of the service