Undeclared work without pay

Building design

If the client agrees with the contractor to pay his wages without an invoice and without paying VAT, this constitutes a breach of a statutory prohibition (Section 134 BGB). The contract is null and void. The contractor has no claims for payment and the client has no claims for remuneration in the event of defects. The problem According to the previous case law of the BGH, […]

If the client agrees with the contractor to pay his wages without an invoice and without paying VAT, this constitutes a breach of a statutory prohibition (Section 134 BGB). The contract is null and void. The contractor has no claims for payment and the client has no claims for remuneration in the event of defects.

The problem

According to the previous case law of the BGH, the client can assert warranty claims in good faith (Section 242 BGB) even in the case of a “without invoice agreement “*. According to a ruling of the BGH of May 31, 1990**, claims for remuneration by the contractor are also not excluded. Rather, the contractor is entitled in good faith to demand compensation from the client for the unjustly obtained value (§§ 812, 818 para. 2 BGB). In short, payment and remuneration in the case of deficiencies had previously been legally secured for contractors and clients despite undeclared work. However, the facts of these decisions date back to a time before the Clandestine Employment Act came into force on August 1, 2004, which raises the question of whether this new legal situation has any influence on case law.

The case

The client agrees work services with the contractor, whereby the remuneration for the work is to be paid in cash and without payment of VAT. Variant 1: The service is defective. Is the client entitled to rectification? Variant 2: The client does not pay the final invoice and declares a set-off with a claim for damages due to alleged defects. Does the client owe the remuneration for the work or at least compensation for the value?

The decision

With regard to variant 1, the BGH ruled in its judgment of August 1, 2013 – case reference: VII ZR 6/13 – that the contract for work and services concluded between the contracting parties is null and void due to a breach of the Undeclared Work Act and thus a statutory prohibition pursuant to Section 134 BGB. According to the new version of the Undeclared Work Act (Section 1 (2) no. 2), anyone who does not meet their tax obligations for contracts for work and services within six months is performing undeclared work (Section 14 (2) UstG). This can be assumed in the case of an “without invoice agreement”. The nullity of the contract means that the client is generally not entitled to any claims for defects.

With regard to variant 2, the Higher Regional Court of Schleswig ruled in its judgment of August 16, 2013 -1U 24/13 – that the contractor is not entitled to a claim for remuneration for work because no effective contract for work was concluded in accordance with Section 134 BGB. Contrary to the opinion of the BGH cited in the ruling of May 31, 1990, the undeclared worker also had no claim to compensation. This contradicts the “clear wording” of the Clandestine Employment Act, which “is aimed precisely at the loss of the right to enrichment as an intended consequence”.

Practical advice

It is to be expected that the BGH will follow the opinion of the Higher Regional Court of Schleswig in its future case law, i.e. that it will not grant the undeclared worker any claim to compensation for the value of his work. The new version of the Undeclared Work Act means that, for the first time, even a breach of tax obligations in the case of contracts for work and services is considered “undeclared work”. Anyone who deliberately violates a prohibition law does not deserve protection from the consequences of the violation.

*BGH of 24.4.2008 – AZ: VII ZR 42/07; Baurechts-Report 5/2008 –

**BGH of May 31, 1990 – AZ: VII ZR 33/89; Baurechts-Report 11/90 –

Legal basis from STEIN in December 2013.

YOU MAY ALSO LIKE

Renaissance II – Painting and Sculpture

Building design
"The Creation of Adam" is one of the most outstanding works of art from the Renaissance. Photo: Public domain, via Wikimedia Commons
The Creation of Adam is one of the most outstanding works of art from the Renaissance. Photo: Public domain, via: Wikimedia Commons

The Renaissance marked an era of profound intellectual and artistic renewal. In painting and sculpture, artists discovered humanity as the measure of all things—as physical, thinking, and feeling beings. At the intersection of science and spirituality, an art emerged that united beauty, knowledge, and human dignity in an unprecedented way.

The Renaissance revolutionized painting and sculpture by placing the human being—in all their physical, intellectual, and emotional dimensions—at the center. Artists such as Leonardo da Vinci, Michelangelo, and Raphael combined anatomical studies, mathematical perspective, and nuanced lighting to create a new, realistic visual language. This article examines key works of the Renaissance and demonstrates how the observation of nature, humanism, and scientific thought led to a new perspective on humanity.

The Transformation of the Concept of Art

With the Renaissance, a profound and downright revolutionary transformation began in the visual arts. Artists no longer sought pure symbolism or idealized transcendence, but rather a convincing naturalism, a three-dimensional perspective, and a depiction of the human figure that appeared both idealized and individual. Painting and sculpture served not merely aesthetic purposes but were vehicles for humanism, religious consciousness, philosophical thought, and social ideals. Art became a mirror of humanity’s newly discovered self-awareness, as humanity came to see itself as the measure of all things.

Michelangelo: Embodied Ideals and Divine Order

Michelangelo Buonarroti (1475–1564) is regarded as the epitome of the Renaissance artist, who set new standards in painting, sculpture, and architecture alike. With his famous “David”(1501–1504, Florence, Galleria dell’Accademia), he created far more than just a statue—he created a symbol of human strength, intellectual greatness, and republican self-confidence. The sculpture combines consummate anatomical precision with inner tension, serenity, and heroic dignity. It embodies the ideal of the “uomo universale”—the well-rounded and self-determined individual who experiences body and mind in harmonious unity.
In the ceiling frescoes of the Sistine Chapel (1508–1512, Rome), Michelangelo combined painting and sculpture in an overwhelming theological and artistic program. Scenes from Genesis—such as the famous “Creation of Adam”—depict the dynamic, almost electric relationship between God and humankind. The figures appear sculpturally modeled, their bodily volume emphasized by sculptural lighting. In his later “Last Judgment” (1536–1541), Michelangelo elevates this vision to a dramatic level: movement, emotion, and spiritual awe permeate the entire pictorial field.

Leonardo da Vinci: Art as the Science of Seeing

Leonardo da Vinci (1452–1519) was not only an outstanding artist but also a researcher, inventor, and anatomist. He understood painting as a science of seeing and knowledge. His meticulous studies of muscles, bones, and proportions formed the basis for a depiction of the human body grounded in observation and knowledge. The famous “Vitruvian Man” (c. 1490, Venice) follows the rules of proportion established by the ancient architect Vitruvius and symbolizes the harmony between humanity, nature, and the cosmos—an emblem of universal order. In “The Last Supper” (1495–1498, Santa Maria delle Grazie, Milan), Leonardo perfected central perspective and created a previously unmatched unity of space, light, and gesture. Each figure reacts individually to Christ’s words—doubt, fear, faith, and realization are reflected in their faces. This transforms the biblical event into a deeply human, even psychologically tangible scene that draws the viewer directly into the drama.

Raphael: Humanism and Classical Harmony

Raffaello Santi (1483–1520) gave Renaissance humanism a new, harmonious form. In his famous “School of Athens” (1509–1511, Apostolic Palace, Vatican), art, philosophy, and architecture merge into an ideal image of intellectual order. The symmetrical composition, clearly structured and masterfully constructed in perspective, depicts the great philosophers of antiquity—Plato, Aristotle, and others—as embodiments of human thought and inquiry. This fresco is regarded as an allegory of knowledge, education, and reason. In his depictions of the Madonna as well, such as the “Madonna di Foligno” (1511–1512), Raphael combined spiritual sublimity with human warmth. Mary appears as a loving mother, yet at the same time as a symbol of divine purity and beauty. This combination of naturalness and idealism made Raphael’s works the epitome of classical harmony.

Masaccio: Pioneer of the Early Renaissance

Masaccio (1401–1428) is considered one of the key pioneers of the Early Renaissance. With his “Trinità”(1425–1428, Santa Maria Novella, Florence), he laid the foundation for the development of perspective painting. Through mathematically constructed architecture and realistic lighting, he created the impression of spatial depth and physical presence. Masaccio’s work marked the definitive departure from the two-dimensional style of the Middle Ages and the transition to a rational, three-dimensional understanding of the image.

Portraiture and Individualization

The Renaissance marked the beginning of a conscious shift toward the individual portrayal of people. The portrait became an expression of personal identity and social status. It not only depicted physical resemblance but was also intended to reflect rank, education, and character. Nobles, scholars, and wealthy citizens—as seen, for example, in the portraits by Leonardo, Raphael, or Hans Holbein the Younger—presented themselves as thoughtful, self-assured individuals. The portrait thus became a medium for self-awareness and the representation of a new image of humanity.

Technique, Materials, and Innovation

The technical achievements of the Renaissance also contributed significantly to its success. The development of oil painting, particularly in Northern Italy by artists such as Antonello da Messina, allowed for softer transitions, finer nuances, and greater atmospheric depth. Fresco and tempera techniques were further refined to realize monumental, narratively complex projects. In sculpture, bronze and marble allowed for a precise rendering of movement, texture, and anatomy—from Donatello’s youthful “David”toMichelangelo’s powerful monumentality.

Art Between Humanism, Religion, and Science

Renaissance art uniquely unites three spheres: humanism, theology, and the natural sciences. The depiction of the human figure became a form of insight—an expression of divine order as well as a sign of intellectual curiosity. Anatomy, perspective, and light were regarded as means for the search for truth and the attainment of spiritual perfection. For today’s art historians and conservators, the challenge remains to understand these works not only technically, but also ideologically and philosophically.
Renaissance painting and sculpture fundamentally transformed European art. Masters such as Michelangelo, Leonardo, Raphael, and Masaccio combined scientific thought, theological reflection, and aesthetic sensibility into a new unity. Human beings took center stage in artistic representation—as physical, intellectual, and moral beings. The ideals of the Renaissance, characterized by harmony, knowledge, and creative freedom, continue to shape the Western understanding of beauty and art to this day.

Contemporary shower channels for individual customer requirements

Building design
Portfolio

Portfolio

Metallic tones are the new trend colors in modern bathrooms. Sanitaryware manufacturer Dallmer has responded to this trend and is now supplying its designer shower channels for level-access showers in rose gold, anthracite and brass. Whether “CeraFloor”, “CeraWall”, “Zentrix” or “CeraNiveau” – all variants of the designer shower channels up to a length of 1,200 mm can be finished with the matt PVD coating. Depending on individual taste, it is therefore possible to match the color of the shower channel to the floor covering, making it invisible or creating strong contrasts.

“CeraFloor Select” is a 6 mm thick shower channel made of solid stainless steel with a milled cross slope. It is suitable for surface and wall installation. CeraWall Select, on the other hand, is probably the most striking designer shower channel and sets a clear accent in level-access showers. In comparison, the short shower channels CeraNiveau and Zentrix impress with their rectangular covers, which are usually positioned in the middle of the shower surface.

Thanks to the colored PVD coating, the shower channels are not only visually appealing, but also particularly resistant. Thanks to the removable odor trap, all shower channels can be cleaned very easily and quickly.

Dallmer GmbH + Co KG
Wiebelsheidestrasse 25
59757 Arnsberg
www.dallmer.de