The work, which is being conducted by Visser Smit Marine, will involve 64 kilometres of cables and is expected to be completed by mid-2014.
Nordsee Ost project director Marcel Sunier said 24 of the foundations had been installed. He added: "Because of this we can now start with the cable laying process.
"First the cables are placed on the seabed by the cable-laying vessel Normand Flower and later they are buried. As soon as the remaining foundations are installed, this work will be repeated until we have finished the complete inter array cable laying process by next summer."
Last month, RWE Innogy began constructing a service station on Heligoland in the German North Sea.
The two-storey building, which will contain a warehouse, office space and workshop, is being built in the island's south port.