Downloads Here you’ll find our downloads. Proof § 13b(2)(4) UStG: Tax Liability of the Recipient of Construction Services (HL), valid through July 26, 2026 50.67 KB (pdf) Certificate of Exemption from Tax Withholding for Construction Services, Section 48b(1), Sentence 1, EStG (HL), valid through November 3, 2027 329.03 KB (pdf) LEFFER operating regulations 282.06 KB (pdf)