| Health insurer / collection agency (electronic eUB; procedure extended on 1 July 2026) | Proper payment of social security contributions and number of employees registered | Liability under § 28e SGB IV from EUR 275,000 per building; gap-free certificates are the safest exculpation | Re-requested regularly for the contract period, often monthly to quarterly per contract |
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| BG BAU qualified certificate (qUB) | Registered company parts, wage sums and payment of accident insurance contributions | Liability under § 150 (3) SGB VII, same rules as § 28e | Chained so cover runs from award to completion |
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| Tax office (Bescheinigung in Steuersachen) | Tax compliance at the date of issue | Reliability in tenders and subcontracts | Per contract; recency set by the client |
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| SOKA-BAU certificate | Contributions to the construction industry fund reported and paid | Liability for minimum wage and fund contributions under § 14 AEntG, with no threshold | Per contract terms |
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| Pre-qualification (PQ list entry) | Company is pre-qualified | Alternative way to avoid § 28e liability | Entry renewed annually |
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| Not the same: exemption certificate under § 48b EStG | Exemption from the 15 % construction withholding tax | Without it, 15 % of each payment must be withheld | Validity printed on it, usually up to 3 years |
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