Bundesarbeitsgericht exempts stove construction firms from SOKA-Bau contributions

The Federal Labour Court (Bundesarbeitsgericht) has ruled that businesses specializing in the construction of stoves and fireplaces in residential buildings are generally not required to pay contributions to the construction industry's social security fund (SOKA-Bau).

In its July 30, 2026, decision, the court clarified that these specific activities do not fall under the general scope of the collective bargaining agreement (VTV). The ruling establishes a precise distinction between different trades: while the traditional stove and cooker installation trade remains subject to mandatory contributions, general stove and fireplace construction does not. Companies that can prove their activities are distinct from the specific stove-setter trade are exempt from these payment obligations.