The law "Gesetz zur Eindämmung illegaler Betätigung im Baugewerbe" enshrines a new tax deduction within the Income Tax Act (§§ 48 ff EStG). Only an excemption certificate or an excemption limit can inhibit tax deduction.

Services of Schuldt Consult Ingenieurgesellschaft mbH do not fall under the regulation of the tax deduction for construction services following § 48 b para. 1 EStG.