All images courtesy Roy Stammwitz collection, unless otherwise noted.

Finanzkontrolle Schwarzarbeit“ (FKS) that translates in English: tax / finance control of black labour / work.

The main purposes of “black labour” tax controls by German customs service are following:

-          Control of persons: for example are they illegal immigrants or wanted criminals,

-          Making tax control: are the salaries paid correctly or the workers get “black salary” (money for their work, from which no state taxes are paid). Usually illegal immigrants agree to make work for small money, that is paid as “black” and sometimes they don’t get even that.

Controls or raids are made together with police and sometimes with other authorities (like work safety control agencies etc)

Additional information supplied by R Bluethmann indicates that FKS relates to the fight against illegal employment and of course investigation about tax evasion and social insurance contribution.



I believe that "Black Work" relates to illegal immigration / undocumented labour practices. If anyone can advise, I would be grateful for an information update.


GE_249_Control_Black_Work_FKS_Baden-Baden Baden - Baden
GE_250_Control_Black_Work_FKS_Emmerich_old_Style Emmerich old style
GE_251_Control_Black_Work_FKS_Emmerich_new_Style Emmerich new style
GE_252_Control_Black_Work_FKS_Hildesheim Hildesheim
GE_253_Control_Black_Work_FKS_Pravention_Trier Pravention Trier
GE_254_Control_Black_Work_FKS_Weiden Weiden