The use of Takt is one of the key methods applied in Lean Production. With the implementation of Takt into processes overproduction is prevented, lead times are reduced, and work processes are stabilized. Inventory and waiting times between work steps are reduced, transport is optimized through continuous flow and a higher production capacity is enabled. In Germany the method of Takt Planning and Takt Control for use in construction was developed approximately ten years ago in practice. In the last years these methods have also been discussed in the international lean construction research community. This paper brings together the development of the theoretical foundations for the use of Takt Planning and Takt Control on the basis of a literature review. Hereby the existing knowledge from the stationary production industries can be applied to the construction sector. Furthermore, practical experience gained by the authors from the application of Takt Planning and Takt Control has been incorporated. Along with the historical development of the use of Takt in production, the fundamental principles for implementation of Takt in construction processes are described. The theoretical foundations developed here provide a basis for future research to investigate the effectiveness of the use of Takt Planning and Takt Control systems.