// Whitepaper
AÜG-Geltungsbereich Whitepaper
8-page primer on the territorial principle, virtueller Inlandsbezug, and the BA-Weisungen revisions of 2024 and 2025. Source citations included.
Download →// /compliance-shield
Compliance Shield.
The legal architecture under every niogod™ deployment. Three contractually anchored protective layers: AÜG-Geltungsbereich, Werkvertrag-Architektur, IP/GDPR-Souveränität.
// 01
Why DACH compliance is not optional.
The actual liabilities.
- // Scheinselbständigkeit
Up to ~€97k retroactive social-security per affected freelancer over 2 years (Institut für Freie Berufe analyses); potential criminal liability under §266a StGB with up to 5 years imprisonment for the Geschäftsführer. - // verdeckte Arbeitnehmerüberlassung
Administrative fines up to €30,000 per case under §16 AÜG, up to €500,000 for non-EU workers, Gewerbezentralregister-Eintrag, fictional employment relationship between Entleiher and worker. - // Hauptzollamt audits
Trigger from a single freelancer complaint, a Statusfeststellungsverfahren request, or a competitor's Anzeige.
// niogod™ posture
niogod™ Mandanten haben keine direkte vertragliche Beziehung zu den ausführenden Engineers.
Punkt.
// 02
The three layers.
// Layer 1 · BGB §631 ff.
Werkvertrag-Architektur.
niogod™ delivers a defined Werk (the pod's deliverables, with acceptance/Abnahme criteria), not Dienste. This places the engagement on the BGB §631 side of the line, not §611 (Dienstvertrag) and not §1 AÜG (Arbeitnehmerüberlassung). The Senior Consultant and Pilot Engineer take direction exclusively from the Projektleiter — the Mandant cannot issue task-level Weisungen to offshore engineers, which is the legal trip-wire for verdeckte AÜG.
// Layer 2 · BA-Weisungen 2024 / 2025
AÜG-Geltungsbereich.
As of the Fachlichen Weisungen der Bundesagentur für Arbeit (15. Oktober 2024, revised 1. Oktober 2025), engineers who remain physically outside Germany and operate online for an Entleiher in Germany do not trigger the Erlaubnisvorbehalt under §1 AÜG — on the condition that no onsite Einsatz in Germany takes place. niogod™'s Einsatz-Protocol enforces this strictly: any required onsite presence is executed by the Stuttgart-based Projektleiter, never by the offshore Pilot Engineer.
// Layer 3 · Art. 28 DSGVO
IP-Souveränität & GDPR.
Work-for-hire clauses assigning all created IP to the Mandant's GmbH/UG/AG immediately upon creation. Auftragsverarbeitungsvertrag (AVV) under Art. 28 DSGVO. AWS Frankfurt as default processing region. ISO 27001 — implementation in progress, target Q3 2026. Signed NDA enforceable in DE jurisdiction (Gerichtsstand Stuttgart). Optional BSI C5 / TISAX alignment available for medtech and defense Mandanten.
// 03
What every model exposes you to.
| // Risk | Direct freelancer (DE) | DE Personaldienstleister | EOR (Deel/Remote) | niogod™ Werkvertrag-Pod |
|---|---|---|---|---|
| Scheinselbständigkeit liability | High | Medium | Medium-High | Eliminated |
| verdeckte Arbeitnehmerüberlassung | Possible | Likely (without ANÜ-Erlaubnis) | Disputed (BA 2024/2025) | Outside §1 AÜG scope |
| §266a StGB exposure to Geschäftsführer | Yes | Yes | Yes | No |
| 4-year retroactive SV-Beiträge | Yes | Yes | Yes | No |
| Onsite Einsatz permitted | Yes | Yes (with Erlaubnis) | Risky | Only via Projektleiter |
// References: BGB §631 ff., AÜG §1, StGB §266a, AÜG §16, Fachliche Weisungen der Bundesagentur für Arbeit (15. Oktober 2024, revised 1. Oktober 2025), DSGVO Art. 28.
// 04
Documentation library.
Reviewable templates and whitepapers for your counsel and Steuerberater. Email-gated for full versions.
// Mustervertrag
Werkvertrag-Template (redacted)
Reviewable Werkvertrag template with deliverable definitions, Abnahme criteria, and IP-Assignment clauses. Use as a basis for your counsel review before signature.
Download →// AVV-Template
Auftragsverarbeitungsvertrag
Standard AVV-Template per Art. 28 DSGVO. AWS Frankfurt as default processing region. Standard Contractual Clauses included.
Download →// ISO & AWS
Security baseline.
ISO 27001 — implementation in progress, target Q3 2026. AWS Frankfurt (eu-central-1) as default region. Optional BSI C5 / TISAX alignment available for medtech and defense Mandanten.
// 05
Counsel-ready answers.
Is niogod™ an EOR?
No. EOR is a payroll product. niogod™ is an engineering delivery product structured as a Werkvertrag with deliverables and acceptance criteria. niogod™'s Indian operating entity (Borcom Dynamics Pvt Ltd) is the employer of the engineers; the Mandant has no employment relationship with them.
What about onsite Einsätze in Germany?
Brief onsite presence is coordinated exclusively through the Stuttgart-anchored Projektleiter. Permanent or extended onsite work by the Pilot Engineer is explicitly out of scope to preserve the AÜG posture.
Where is data processed?
AWS Frankfurt (eu-central-1) by default. Bring-Your-Own-Cloud option available. AVV per Art. 28 DSGVO signed before kickoff. Standard Contractual Clauses for any cross-border transfer fully disclosed.
Will our Steuerberater approve this?
A 30-minute counsel-to-counsel call is offered before signature. The Mustervertrag, AÜG-Whitepaper, and AVV-Template are downloadable. niogod™ is advised by a deutsche Fachanwaltskanzlei für Arbeits- und IT-Recht.
What jurisdiction governs the contract?
Verträge unter deutschem Recht, Gerichtsstand Stuttgart. The DACH Liaison is anchored at Pfaffenwaldring 50, 70569 Stuttgart.
Speak with the DACH Liaison.
A 30-minute counsel-to-counsel call. Mustervertrag, AÜG-Whitepaper and AVV-Template provided in advance.
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