Definition and classification
A Statement of Work (SOW) is a detailed description of the work that sets out the scope, the deliverables, the schedule, the acceptance criteria and the terms of a commissioned service in binding form. It is typically the basis of a Werkvertrag.
SOW or supplying people?
With an SOW a The result is commissioned, not labor. The more clearly the result owed is defined, the more solidly the underlying Werkvertrag holds. If the service is in fact directed like Staff Leasing , that risks disguised leasing – so drawing the distinction cleanly is central.