Section 106 GWB (German Act against Restraints of Competition) links German above-threshold procurement law with the EU thresholds. The estimated value excluding VAT must reach or exceed the relevant amount. The specific euro amounts come from the EU rules in force at the time, which subsection 2 refers to. Section 106 GWB
Legal and source status: September 5, 2026. The GWB practical guide explains the other requirements and exemptions.
Common EU thresholds for 2026 and 2027
| Purchase | Threshold, net |
|---|---|
| Regular supplies and services of the Federal Chancellery and the federal ministries | €140,000 |
| Regular supplies and services of other public contracting authorities | €216,000 |
| Regular supplies and services for sector activities | €432,000 |
| Works contracts | €5,404,000 |
| Concessions | €5,404,000 |
The current amounts have applied since January 1, 2026, based on Regulation 2025/2152, the sector Regulation 2025/2150 and the concessions Regulation 2025/2151. The table does not cover defense or security specific purchases. In Germany, under Section 106 (2) Number 1 GWB, the lower classic value for supplies and services applies to the Federal Chancellery and the federal ministries, not to every federal body across the board.
Social and other specific services under the respective annexes of the directives have their own values: €750,000 in the classic sector and €1,000,000 in the utilities sector. Classifying them requires a look at the matching annex. Article 4 point (d) Directive 2014/24/EU, Article 15 point (c) Directive 2014/25/EU
Reading the estimated contract value correctly
For classic purchases, Section 3 VgV (Public Procurement Ordinance) sets out how to estimate. The estimate takes into account the expected total value including options and contract extensions. The relevant point in time is generally when the contract notice is sent or the procedure is otherwise launched. For framework agreements, the estimated total value of the planned individual contracts over the entire term counts. Section 3 (1) to (4) VgV
Fictional example: A municipality plans two fixed years of IT support at €60,000 each, plus two optional extension years at the same price. The simplified estimated value is €240,000 net. This reaches the €216,000 value, even though the annual budget is below it.
Even a single small lot can fall under the above-threshold regime if the relevant sum of the lots reaches the threshold. Section 3 VgV contains aggregation rules for this and a limited exemption for certain small lots. Splitting a contract to get around procurement law is not allowed. Section 3 (2) and (7) to (9) VgV
Practical check before you take part
- Clarify the status of the contracting authority and the contract type.
- Record the base term, options, quantities and lot structure from the documents.
- Only then choose the matching threshold. For sector purchases, the SektVO classification helps.
- Write down open questions about the classification before the bid team builds its planning on it.
Frequently asked questions
Are the thresholds under Section 106 GWB gross or net?
The estimated contract value excluding VAT is what counts. The threshold must be reached or exceeded. Exactly equal values are enough.
Do extension options count toward the contract value?
Yes. Under the VgV, options and contract extensions must be included in the expected total value. It is not enough to look at just one contract year or the fixed base term.