Definition and legal classification of goods for the blind
Definition
Goods for the blind are products that, within the scope of relevant German legal provisions, are manufactured or processed by blind or visually impaired individuals. The aim of this legally protected category of goods is to promote the economic and professional participation of blind people and to grant them special labor law privileges and marketing opportunities.
Legal Foundations
Social Code (SGB IX) and the Goods for the Blind Distribution Act
The key legal provisions regarding goods for the blind are set out in the German Goods for the Blind Distribution Act (BWarenVertrG) as well as Book Nine of the Social Code (SGB IX) – Rehabilitation and Participation of Disabled People. The BWarenVertrG and accompanying regulations govern, in particular, the production, recognition, distribution, and preferential treatment of goods for the blind in public procurement. Their primary purpose is to protect and promote workshops for the blind and blind sole proprietors.
Goods for the Blind Regulation (BlwV)
The Goods for the Blind Regulation (BlwV) specifies the requirements for production and distribution and contains the catalog of goods for the blind – a definitive list of types of goods that qualify as goods for the blind.
Requirements for Goods for the Blind
Personal requirements
Goods for the blind may only be manufactured or substantially processed by blind or severely visually impaired individuals as defined by legal provisions. The precise legal definition of blindness is set out in Section 72 of SGB IX, according to which a person is considered blind if their better eye has no more than 2% of residual vision.
Operational requirements
Manufacturing units are restricted to officially recognized workshops for the blind or correspondingly recognized blind self-employed individuals. Recognition is granted by the relevant pension offices or integration offices. The number of non-blind auxiliaries must not exceed a legally stipulated proportion to ensure the goods maintain their status as goods for the blind.
Material requirements – Product catalog
Only certain groups of goods, listed in the Goods for the Blind Regulation, can be recognized as goods for the blind. These include products such as brushes, brooms, textile items, basket goods, brushware, mats, or paper products. Processing must be carried out to an extent that requires a significant labor contribution by blind employees.
Legal effects of the recognition of goods for the blind
Preferential distribution and market position
Recognition as goods for the blind grants special distribution rights: Public clients, such as government authorities and other public sector entities, are obligated under procurement regulations (in particular § 118 GWB and § 224 (2) SGB IX) to give preference to goods for the blind when making purchases. In the awarding of supply contracts, they are required to give priority to workshops for the blind or self-employed blind entrepreneurs, provided that price and quality are comparable.
Labelling and control
The goods for the blind mark is a legally protected certificate of quality and origin that may only be used by recognized manufacturers. Monitoring is carried out by inspection bodies for goods for the blind within the relevant state authorities. Infringements, such as unauthorized use of the mark or violations of relief conditions, can be prosecuted as administrative offenses.
Administrative procedure for recognition and monitoring
Recognition procedure
Workshops for the blind or self-employed blind manufacturers must apply for recognition. The process includes verification of personal and operational requirements as well as regular monitoring of operational procedures by the competent public authority.
Evidence and documentation obligations
There are extensive documentation obligations regarding the quantities of goods produced, employment relationships, and the proportion of work performed by blind employees. Compliance with these requirements is checked regularly by the inspection authorities.
Distinction from other protection systems and criticism
Differentiation from other protected enterprises
Goods for the blind and the relevant legislation are to be distinguished from other provisions promoting disabled people, such as workshops for persons with disabilities (WfbM) or sheltered workshops governed by other legal bases. The regulations for goods for the blind are specifically tailored to the professional participation of blind individuals and address a clearly defined, legally established segment of products.
Current debates and legislative trends
The social and economic importance of the goods for the blind provisions is the ongoing subject of political and legal debate. Critics sometimes call for amendments to prevent abuse or to modernize market opportunities for self-employed blind individuals and workshops, especially in light of technical developments and digital transformation.
Summary
Goods for the blind represent a particularly protected category of goods under German social and economic law. The special regulations are aimed at specifically promoting blind people by creating employment and sales opportunities and are comprehensively regulated by law. Privileged access to public procurement and legally monitored origin and quality labelling are key features of the goods for the blind scheme. Regular checks and controls ensure compliance with legal requirements, protect against abuse, and facilitate the sustainable participation of blind people in working life.
Frequently Asked Questions
What requirements must be met for products to be recognized as goods for the blind in the legal sense?
In a legal context – particularly regarding special tax and social law regulations – products must be recognized as ‘goods for the blind’ for workshops for the blind and eligible persons to benefit from advantages or subsidized sales channels. In Germany, the central requirement is the actual manufacture of the product by blind or severely visually impaired individuals in a recognized workshop for the blind (§ 9 (1) BlindenwarenlieferungsG – BlinWLG). In addition, the active participation of blind individuals must constitute the economically decisive remuneration, which must be demonstrated in practice through specific work processes such as production, assembly, or packaging. Recognition is usually granted by confirmation from the relevant state authority or upon submission of official documentation. There is no limitation to particular industries, but in mixed operations, the production chain must be clearly traceable and documented, often requiring inspection lists or certificates. Only in this way can abuse or impermissible mixing of regular goods with goods for the blind be ruled out.
How are goods for the blind treated for tax purposes?
Goods for the blind enjoy special tax treatment in Germany, especially under § 4 No. 19 UStG, under which the supply of goods produced by blind or severely visually impaired persons in recognized workshops for the blind can be exempt from VAT. Strict requirements apply: The employer (or the workshop) must be able to prove that the majority of value added – often at least 50% – was contributed by blind people. The tax privileges cover production, processing, finishing, and assembly, but not the mere trade of items not made by blind people. Proof to the tax office is typically provided by certificates of recognition and detailed production protocols. Special labelling or serial numbers may also be required to prevent tax-exempt goods from being mixed with regular goods.
What documentation obligations apply to businesses that manufacture or sell goods for the blind?
Businesses that manufacture or sell goods for the blind are subject to extensive documentation requirements to prove compliance with legal provisions and entitlement to special benefits. Complete records must be kept of the proportion of blind or visually impaired employees, their specific activities relating to the product in question, daily working hours, and quantities produced. Batch lists, manufacturing verifications, and delivery records are also standard. These documents serve as the basis for inspections by the competent authorities (e.g., integration office or customs) and must generally be retained for several years (usually 6–10 years, depending on relevant law). Deficiencies in documentation may result in withdrawal of recognition as a workshop for the blind and recovery of tax or social benefits granted.
What legal consequences can arise from abuse of the privileges associated with goods for the blind?
Abuse of the privileges associated with goods for the blind, such as false labeling or insufficient participation of blind people in the value chain, has significant legal consequences. These include, in particular, the withdrawal of recognition as a workshop for the blind, recovery of granted tax advantages, and exclusion from the nationwide distribution of goods for the blind. In serious cases, criminal investigations for fraud (§ 263 StGB) may be initiated. Relevant administrative law sanctions include fines under the Blindenwarenlieferungsgesetz or the Social Code (SGB IX). Since monitoring for abuse is mostly carried out by the integration office and tax authorities, coordinated inspections with customs and other supervisory bodies are also common.
Who is legally entitled to distribute goods for the blind?
The right to distribute goods for the blind is limited to specific groups and institutions. Explicitly authorized are recognized workshops for the blind and employment initiatives that predominantly employ blind or severely visually impaired individuals (§ 9 BlinWLG). Individual blind people may also distribute goods directly, provided they can prove that the products were made wholly or predominantly by themselves. Third parties merely acting on behalf of blind individuals, without a genuine share in production, are excluded from the privileges by law. Commercial intermediaries who cannot prove a verifiable share of production by blind people are expressly prohibited from marketing such goods as goods for the blind.
What specific labelling requirements apply to goods for the blind?
Goods for the blind must, under current law, be specially labelled to clearly distinguish them from conventional goods. Common practice includes special labels or inspection marks indicating production in a recognized workshop for the blind and the proportion of blind people involved in manufacturing. The labelling may also include the workshop’s registration number, production date, and reference to special tax treatment. Violations of these labelling requirements constitute administrative offenses and may result in fines and withdrawal of the sales license. In individual cases, labelling may also be provided in braille, although this is not a legal requirement but depends on the product sector and workshop specifications.
