Key points at a glance
- Since 14 February 2020, Fliesen-, Platten- und Mosaikleger (tile, slab and mosaic layer) has been back in Annex A of the Handwerksordnung (no. 42). Without an entry in the Handwerksrolle, you may not offer essential tiling work.
- Anyone who ran a licence-free tiling business on 13 February 2020 was transferred to the Handwerksrolle without a master title under § 126 HwO. This protection is tied to the owner, not the company.
- Without your own Meisterbrief, the options are the Altgesellenregelung (experienced journeyman rule, § 7b HwO), an Ausnahmebewilligung (exceptional permit, § 8 HwO) or an employed technical manager with a master title.
- Waterproofing in bathrooms and kitchens is planned and documented according to DIN 18534 and its water exposure classes W0-I to W3-I.
- Tiling businesses fall under the construction social funds: with skilled employees you register with SOKA-BAU, and accident insurance runs through BG BAU.
This article is general information, not legal or tax advice. Rules change: check the details with your economic chamber or chamber of crafts, your trade guild or your tax adviser.
The return of the master requirement: what happened in 2020
With the 2004 crafts reform, many trades became licence-free, tilers among them. The number of businesses rose sharply, while the number of training businesses fell. In 2020, lawmakers brought twelve crafts back into Annex A, including tile, slab and mosaic layers, screed layers and parquet layers. Since then the rule is again: only those entered in the Handwerksrolle may work independently (§ 1 HwO).
| Situation | Legal basis | What you need |
|---|---|---|
| Master in the tiling craft | § 7 (1a) HwO | Meisterbrief, application for entry at the Handwerkskammer |
| Business existed on 13 Feb 2020 as a licence-free craft | § 126 HwO | Was transferred automatically; protection stays with the previous owner |
| Experienced journeyman | § 7b HwO | Journeyman's exam, six years of work, four of them in a senior position |
| Special circumstances or equivalent knowledge | § 8 HwO | Exceptional permit from the higher administrative authority after consulting the chamber |
| No proof of your own | § 7 (1) HwO | Employed technical manager with a master title or equivalent qualification |
Grandfathering: what it protects and what it doesn't
§ 126 HwO protects businesses that were running as a licence-free tiling craft on 13 February 2020. They were transferred to the Handwerksrolle without a master exam and may continue working. Three details matter for founders:
- The protection is tied to the owner. A natural person who ran the business at the time keeps the entry. If you buy such a business today and continue it as the new owner, you usually need to meet the requirements for the entry yourself.
- New partners trigger a deadline. If, after 13 February 2020, further owners or partners join the owner of a transferred business, the qualification must be proven within six months. Otherwise the entry is deleted (§ 126 (4) HwO).
- Partners leaving is not a problem. If individual partners leave, the business stays registered (§ 126 (3) HwO).
Waterproofing under DIN 18534
Since 2017, DIN 18534 has governed waterproofing in interiors. Part 1 divides surfaces into classes according to water exposure; the other parts describe the types of waterproofing, such as liquid-applied waterproofing bonded with tiles. What matters most for you as a tiler: the water exposure class determines which system you may use and how you install it.
| Class | Exposure | Typical example |
|---|---|---|
| W0-I | low | Wall areas above washbasins, splash areas in domestic kitchens |
| W1-I | moderate | Walls above bathtubs and in showers with a shower tray, bathroom floors without a drain in homes |
| W2-I | high | Walk-in shower, floor areas with a drain |
| W3-I | very high | Commercial kitchens, swimming pool surrounds, showers in sports facilities |
Making waterproofing acceptance-proof
- Name the water exposure class of each surface in the quote
- Only use tested systems with the matching certificate; don't mix waterproofing and sealing tape from different manufacturers
- Keep to the minimum dry film thickness and record consumption
- Photograph corners, movement joints and pipe penetrations before tiling
- Raise concerns in writing if the substrate is not suitable
Billing for tiling work is governed by VOB/C with DIN 18352 if VOB/B has been agreed. With private customers it only applies if you incorporate it effectively. That is why many young businesses write the most important billing rules directly into the quote.
SOKA-BAU, BG BAU and the construction tax traps
Tile, slab and mosaic work is listed among the examples in the construction social funds collective agreement (VTV). If you employ skilled workers, you register the business with SOKA-BAU. It handles holiday pay, vocational training and supplementary pensions, financed by a monthly contribution on the gross payroll. The accident insurer is BG BAU, to which you report the opening within one week.
- Freistellungsbescheinigung (exemption certificate, § 48b EStG): without it, a business client withholds 15 % of your invoice amount as construction withholding tax. Apply for it right after your tax registration.
- Reverse charge (§ 13b UStG): if you work for a construction company that itself provides construction services, it owes the VAT. Your invoice then contains no VAT, but a note on the reverse charge.
- Small business rule: possible up to €25,000 turnover in the previous year (§ 19 UStG). With material purchases and tool investments, input VAT deduction usually pays off more.
What starting the business costs
| Item | Range | Note |
|---|---|---|
| Master course and exam | about €6,000 to €12,000 | Partly funded through Aufstiegs-BAföG (career advancement grant), plus materials and loss of earnings |
| Entry in the Handwerksrolle, trade registration | low three-figure amount | Fees vary by chamber and municipality |
| Tools and machines | €12,000 to €25,000 | Large-format equipment on top |
| Vehicle | from about €400 per month | Leasing, or used from about €15,000 |
| Insurance | from about €1,000 per year | Business liability including damage to worked items and tap water damage |
| Website and appearance | see website costs | Photos of finished bathrooms are your most important selling point |
How to get it right
- Complete the entry in the Handwerksrolle before your first job
- In a takeover, check the basis of the existing entry
- Apply for the exemption certificate early
- Photograph waterproofing and hand it over with a report
Better not
- Laying tiles while registered as a "floor layer" or "drywall installer"
- Combining waterproofing systems from different manufacturers
- Forgetting SOKA-BAU contributions in your pricing
- Advertising as a "Meisterbetrieb" if the business is registered via grandfathering or § 7b
Your tiling business online
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A free draft of your future business website.
The process of every start-up, from trade registration to health insurance, is described in Starting a business in Germany. What belongs in the legal notice, such as the Handwerkskammer and professional title, is explained in Mandatory details in Germany. And how to advertise legally with "Meister" and reviews is covered in Advertising for trades in Germany.
