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Nato Sofa Supplementary Agreement - Continued

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Article 64

Administrative services and assistance, including the services of the German police, public health, and fire protection services, meteorological, topographical, and cartographical services, and other public services as well as public facilities, shall be made available without charge to the members of a force or of a civilian component or to dependents, in their own right, to the same extent as such facilities and services are available without charge to other persons in the Federal territory. The same shall apply to the use of public roads, highways, and bridges, and of navigable waters.

Article 65

1.(a) The relief from customs duties referred to in paragraph 4 of Article XI of the NATO Status of Forces Agreement shall be granted not only in respect of goods which at the time of their importation are the property of a force or a civilian component, but also in respect of goods delivered to a force or a civilian component in fulfillment of contracts concluded by the force or the civilian component directly with a person or persons not domiciled in the Federal Republic or Berlin (West). Such relief shall apply irrespective of whether such goods are carried in transport of the force or the civilian component or by commercial transport.

(b) Customs duties and excise taxes, including the Turnover Equalization Tax (Umsatzausgleichsteuer), shall not be levied in respect of imported goods which are withdrawn from customs-free areas or from continuous customs control for delivery to a force or a civilian component under contracts which an official procurement agency of the force or of the civilian component has concluded with a person or persons domiciled in the Federal Republic or in Berlin (West), provided that payment therefor is made in the currency of the sending State. This proviso shall also be deemed to have been fulfilled if payment is made in Deutsche Mark, which the force or the civilian component has obtained by the conversion of such currency in the Federal Republic through agreed agencies, or in Deutsche Mark which, by special agreement between the governments concerned, may be so used for this purpose.

2. The relief referred to in paragraph 1 of this Article shall apply equally to goods imported or acquired by a force or a civilian component for disposal to their members or to dependents for their private use or consumption. Except where in specific cases it is otherwise agreed between the authorities of the force and the German authorities, disposal should be made only through specified services of the force or the civilian component or through organizations serving them, the names of which shall be notified to the Federal Government.

3. A force or a civilian component shall be permitted to dispose of goods in the Federal territory to persons other than members of the force or of the civilian component or dependents in accordance with agreements to be concluded with the German authorities. The fulfillment of the obligations under German customs legislation arising from the disposal of the goods shall be the responsibility of the person acquiring such goods. The force or the civilian component shall permit removal of the goods only on production by the person concerned of a certificate from the German customs authority concerned to the effect that he has settled all relevant matters with the German customs administration.

4. A force and the component German authorities shall take all appropriate measures to ensure the smooth and rapid clearing of imports and exports of the force and the civilian component by the German customs authorities.

5. Customs control by the German authorities in respect of imports and exports of a force or a civilian component shall be exercised in accordance with the following principles:

(a) Subject to the provisions of paragraph 3 of Article XI of the NATO Status of Forces Agreement and subject to the provisions of subparagraphs (b), (c) and (d) of this paragraph, consignments of a force or of a civilian component may be examined by the German customs authorities as to the number, type, marking and weight of the individual packages.

(b) (i) The German customs authorities may also examine the contents of consignments. Such examination, so far as packages which are sealed with an official seal of a force or of the military authorities of a sending State are concerned, shall take place only in cases of serious suspicion. So far as other consignments are concerned, examination may also take place on a spot-check basis. The goods compartments of vehicles which are sealed as described in the second sentence of this item, and closed packages, shall be examined only in the presence of representatives of the force or of the civilian component designated for that purpose, unless in any particular case the force or the civilian component does not elect to be represented.

(ii) The extent of the examinations and the methods by which they shall be carried out shall be the subject of special agreements to be concluded between the authorities of a force and the German customs authorities. Such agreements shall take into account the different kinds of consignment, the mode of transport, the system operated by the force, and all other relevant factors. A force or a civilian component may request that the examination take place not at the frontier but at or near the place of destination of the consignments. In such cases the German customs authorities shall be entitled to take such steps as are necessary to ensure that the consignment reaches the place of examination intact.

(c) If the German customs authorities so request, consignments, which, according to the certified statements of the authorities of a force, contain military equipment to which special security regulations apply, shall be subject to examination to be carried out only by representatives of the force specially designated for that purpose. The result of the examination shall be notified to the competent German authority.

(d) The provisions of subparagraphs (a), (b) and (c) of this paragraph shall apply in principle also to consignments of a force which arrive at or are sent from military airfields. The German customs authorities shall, however, content themselves with occasional checks which shall be undertaken after arrangements have been made with the authorities of the force responsible for the airfield in question. The authorities of the force shall carry out a regular control of all such consignments. Customs control in the interior of aircraft which are military equipment to which special security regulations apply shall be carried out only by specially designated representatives of the force.

6. Export of goods acquired in the Federal territory by a force or a civilian component shall be subject to the deposit at the customs office of a certificate similar to that referred to in paragraph 4 of Article XI of the NATO Status of Forces Agreement, except insofar as within the scope of paragraph 10 of that Article such certificate will be dispensed with.

Article 66

1. The members of a force or of a civilian component and dependents may, in addition to their personal effects and furniture and their private motor vehicles, import other goods intended for their personal or domestic use or consumption free of duty or any other import tax. This privilege shall apply not only to goods which are the property of such persons but also to goods sent to them by way of gift or delivered to them in fulfillment of contracts directly concluded with a person or persons not domiciled in the Federal Republic or Berlin (West).

2. In the case of certain goods designated by the competent German authorities which are peculiarly the subject of customs contraventions, the privilege set forth in paragraph 1 of this Article shall apply only if such goods are imported personally by members of a force, of a civilian component or dependents in their accompanying baggage and in quantities fixed by the competent German authorities in agreement with the authorities of the force.

3. In doubtful cases the German customs officials shall be entitled to require a document to be produced certifying that the imported goods are intended for the personal or domestic use or consumption of the person importing them; this, however, shall not apply to goods the importation of which is limited in accordance with paragraph 2 of this Article. Such certificates shall be issued only by a limited number of officials, who have been specially designated for this purpose by the authorities of the force and whose names and specimen signatures have been notified to the German authorities.

4. Disposal of goods imported duty-free or acquired under tax-relief shall be permitted among members of the forces, of the civilian components and dependents. Unless exceptions have been generally authorized by the German authorities, disposal to other persons shall be permitted only after notification to, and approval of, the German authorities.

5.(a) The customs control of goods sent through the postal or freight services of a force, by or to the members of the force, of the civilian component or dependents, shall be exercised by the German customs authorities at places designated by agreement between those authorities and the competent authorities of the force. The customs inspection shall take place in the presence of representatives of the authorities of the force.

(b) If, for the purpose of applying the provisions concerning exchange control contained in Article 69 of the present Agreement, it becomes necessary to carry out in post offices of a force inspection of letters and postal packets sent by or to members of the force, of the civilian component or dependents, the sender or the receiver or an authorized representative of either must be present when such letters and packets are opened. The extent of these inspections and the manner in which they shall be carried out shall be agreed between the authorities of the force and the German authorities.

6. The members of a force or of a civilian component or dependents may re-export free of exit dues (Ausgangsabgaben) goods brought by them into the Federal Republic. They may also, without being subject to economic export prohibitions or limitations and exit dues, export, in quantities consistent with their economic standing, goods which they own and which are not intended for trade. In doubtful cases the German customs authorities shall be entitled to require a document to be produced certifying that these conditions are fulfilled. This document shall be issued in accordance with the provisions of the last sentence of paragraph 3 of this Article.

7. When a customs control of members of a force, of a civilian component or dependents takes place at a customs office at which frontier liaison officials of a force are stationed, the German customs officials shall call in such officials if contraventions are discovered or if difficulties arise in connection with the inspections.

Article 67

1. A force shall not be subject to taxation in respect of matters falling exclusively within the scope of its official activities nor in respect of property devoted to such activities. This shall, however, not apply in respect of taxes which may arise from commercial trading by the force in the German economy or in respect of property devoted to this purpose. Deliveries made and services rendered by the force to its members, members of the civilian component and dependents shall not be regarded as commercial trading in the German economy.

2. Exemption from customs duties and other import and export duties on goods imported or exported by a force or a civilian component, or acquired by them from customs-free areas or from installations under customs control, shall be determined in accordance with Article XI of the NATO Status of Forces Agreement and with Article 65 of the present Agreement.

3.(a) (i) The tax relief provided under items (ii) and (iv) of this subparagraph shall be granted when goods or services are procured by an official procurement agency of a force or a civilian component for the use of, or consumption by, the force, the civilian component, their members, or dependents. The tax relief shall be taken into account in calculating prices.

(ii) Deliveries and services to a force or a civilian component shall be exempt from turnover tax. This tax exemption shall not apply to the sale of undeveloped and developed land as well as to the construction of buildings if such transactions are for the private requirements of members of the force, or the civilian component or of dependents.

(iii) Deleted.

(iv) Goods delivered to a force or a civilian component from the free inland trade (zollrechtlich freier Verkehr) shall be granted tax relief provided by customs and excise legislation in the event of export.

(b) Subparagraph (a) of this paragraph shall apply equally when the German authorities carry out procurement or construction works for a force or a civilian component.

(c) The relief referred to in subparagraphs (a) and (b) of this paragraph shall be granted subject to furnishing proof to the appropriate German authorities that the requirements for such grant are fulfilled. The form of furnishing proof shall be established by agreement between the German authorities and the authorities of the sending State concerned.

4. The special arrangements provided in paragraph 11 of Article XI of the NATO Status of Forces Agreement for fuel, oil and lubricants shall be made in conformity with subparagraph (b) of paragraph 1 of Article 65 of the present Agreement and with paragraph 3 of this Article.

Article 68

1. Members of a force or of a civilian component and dependents shall not be deprived of any tax benefits which they enjoy by virtue of any international agreement with the Federal Republic.

2. The insurance tax (Versicherungsteuer) is to be paid in those cases where the insurance premium is paid to an inland insurer or an authorized inland representative of a foreign insurer, but not where the premium is paid directly to a foreign insurer. With respect to insurance for private motor vehicles of members of a force or of a civilian component or of dependents, payment of the insurance tax is also not required where in individual cases the insurance premium, which is payable directly to the foreign insurer, is exceptionally paid to the authorized inland representative of such foreign insurer.

3. The fact that no residence is established in the Federal territory in accordance with paragraph 1 of Article X of the NATO Status of Forces Agreement shall not mean that members of a force or of a civilian component and dependents are to be regarded as foreign purchasers within the meaning of the turnover tax legislation.

4. Dependents shall be treated for the purposes of Article X of the NATO Status of Forces Agreement in the same manner as members of a force or of a civilian component.

Re Article 68

1.(a) If a new German tax, which is created after the entry into force of the Supplementary Agreement and which is not merely an extension of an existing German tax, is applicable to members of a force or of a civilian component or to dependents under the provisions of the NATO Status of Forces Agreement and the Supplementary Agreement and is directly payable by them in accordance with German tax legislation, the Federal Government shall, upon request, carefully examine whether and to what extent such tax is to be paid by such persons. In this, the Federal Government shall, in particular, be guided by the endeavor to avoid any burdens on members of a force or of a civilian component or on dependents that appear unjustified in the light of the purpose and the special conditions of their presence in the Federal Republic.

(b) The same procedure shall apply if any tax existing at the time of the entry into force of the Supplementary Agreement but not contained in the list set forth in paragraph 2 of this Section is applicable to members of a force or of a civilian component or to dependents under the provision of the NATO Status of Forces Agreement and the Supplementary Agreement and is directly payable by them in accordance with German tax legislation.

(c) The list set forth in paragraph 2 of this Section specifies existing Federal and Land taxes and all other taxes known to the Federal Government at the time of the entry into force of the Supplementary Agreement that are applicable to members of a force or of a civilian component or to dependents under the provisions of the NATO Status of Forces Agreement and the Supplementary Agreement and are directly payable by them in accordance with German tax legislation. In general, the list does not include the indirect taxes which might be reflected in the price of goods and services and from which members of a force or of a civilian component or dependents are not exempted. The explanations accompanying some of the taxes contained in the list summarize the circumstances under which these taxes are applicable.

(d) Tax relief for members of the German Armed Forces and their dependents does not exist under present German law and such relief is not envisaged for the future. Should such tax relief, however, be granted, the Federal Government shall endeavor to extend its application to members of the forces and of the civilian components and to dependents.

2. List of German Taxes

(a) Taxes on Income

Einkommensteuer, Lohnsteuer, Kapitalertragsteuer, Aufsichtsratsteuer, Steuerabzug von Einkünften bei beschränkt Steuerpflichtigen.

Tax is imposed only on internal income, i.e., in general, income earned within the Federal Republic, except emoluments and income paid to members of a force or of a civilian component by the sending State in their capacity as such members.

(b) Taxes on Property or on Ownership of Property

Vermögensteuer, Grundsteuer, Rentenbankgrundschuldzinsen, Kirchensteuer.

Tax is imposed only with respect to internal property, i.e., in general, property within the Federal Republic, except movable property which is in the Federal Republic for no reason other than that the member of a force or of a civilian component or the dependent is temporarily present in the Federal Republic.

(c) Tax on Inheritance and Gifts

Erbschaftsteuer.

Tax is imposed only on internal property (within the meaning of subparagraph (b) of this paragraph), except movable property which is in the Federal Republic for no reason other than that the member of a force or of a civilian component or the dependent is temporarily present in the Federal Republic, or on the usufruct value of such property acquired by way of inheritance or gift. If the deceased at the time of his death, or the donor at the time the gift was made, had their domicile or habitual residence (within the meaning of the tax laws) in the Federal Republic, the tax will be assessed on the basis of the total value of the inheritance or gift.

(d) Transfer and Traffic Taxes

Kapitalverkehrsteuern, Wechselsteuer, Beförderungsteuer, Versicherungsteuer, Grunderwerbsteuer (und Uberpreis), Wertzuwachssteuer, Kraftfahrzeugsteuer.

As regards insurance tax, those insurers and authorized representatives shall be deemed to be inland insurers and authorized inland representatives within the meaning of paragraph 2 of Article 68 who have their domicile or seat or head office in the Federal territory.

The vehicle tax for private passenger vehicles shall only be levied on motor vehicles bearing German registration numbers.

(e) Levies within the scope of "Equalization of Burdens"

Lastenausgleichsabgaben.

(f) Taxes on Hunting, Shooting and Fishing

Jagdsteuer, Fischsteuer.

(g) Business Taxes

Gewerbesteuer, Umsatzsteuer, Schankerlaubnissteuer, Getränkesteuer, and other taxes which may be applicable to enterprises.

The taxes are imposed where members of a force or of a civilian component, outside their activities as members of a force or of a civilian component, act as enterprisers within the Federal territory. The concept of "enterpriser"(Unternehmer) covers the independent exercise of commercial or professional activities, i.e., any continuous activity designed to realize proceeds (Einnahmen), even if the intention to gain profit is absent. The concept of "turnover"(Umsatz) covers internal deliveries and services rendered within the Federal territory by an enterpriser against remuneration within the framework of his enterprise.

Article 69

1. The rights of the authorities of a force or of a civilian component, of the members of a force or of a civilian component, or of dependents to import, export and possess the currency of the Federal Republic and instruments denominated in such currency in accordance with the regulations referred to in Article XIV of the NATO Status of Forces Agreement shall remain unaffected by the provisions of paragraphs 2, 3 and 4 of this Article.

2. The authorities of a force or of a civilian component shall have the right to import, export and possess currency, other than that of the Federal Republic, instruments denominated in any such currency and military scrip denominated in the currency of any sending State.

3. The authorities of a force or of a civilian component may distribute to the members of the force and of the civilian component and to dependents

(a) currency of, and instruments denominated in the currency of,

(i) the Federal Republic,

(ii) the sending State,

(iii) any other State, to the extent required for the purpose of authorized travel, including travel on leave;

(b) military scrip denominated in the currency of any sending State;

provided, however, that a system of payment to members of the force or of the civilian component or to dependents, in the currency of the sending State, shall be adopted by the authorities of the force only in cooperation with the authorities of the Federal Republic.

4. Subject only to the regulations which shall be made by the authorities of a force and notified to the authorities of the Federal Republic, a member of the force or of the civilian component and a dependent may

(a) import currency of the sending State, instruments denominated in such currency, and military scrip denominated in the currency of any sending State;

(b) export

(i) any currency other than that of the Federal Republic, and instruments denominated in any such currency, provided that such member or dependent has either imported such currency or instruments or received such currency or instruments from the authorities of the force or their authorized agents;

(ii) checks drawn by such member or dependent on a financial institution or agency in the sending State;

(iii) military scrip denominated in the currency of any sending State.

5. The authorities of a force shall, in cooperation with the authorities of the Federal Republic, take appropriate measures in order to prevent any abuse of the rights given under paragraphs 2, 3 and 4 of this Article and to safeguard the system of foreign exchange regulations of the Federal Republic insofar as such system, subject to the provisions of paragraphs 2, 3 and 4 of this Article, relates to a force, a civilian component, their members and dependents.

Article 70

In accordance with special agreements to be concluded, a force and a civilian component shall be granted interest on Deutsche Mark funds acquired with the currency of the sending State and held on daily call in accounts with the German Federal Bank (Deutsche Bundesbank).

Article 71

1. The non-German non-commercial organizations listed in paragraph 2 of the Section in the Protocol of Signature referring to this Article shall be considered to be, and treated as, integral parts of the force.

2.(a) The non-German non-commercial organizations listed in paragraph 3 of the Section in the Protocol of Signature referring to this Article shall enjoy the benefits and exemptions accorded to the force by the NATO Status of Forces Agreement and the present Agreement to the extent necessary for the fulfillment of the purposes described in paragraph 3 of that Section. However, benefits and exemptions in respect of imports for, deliveries to, or services for these organizations shall be granted only if such imports, deliveries or services are effected through the authorities of the force or of the civilian component or through official procurement agencies designated by these authorities.

(b) The organizations referred to in subparagraph (a) of this paragraph shall not have the powers enjoyed by the authorities of a force or of a civilian component under the NATO Status of Forces Agreement and the present Agreement.

3. In respect of their activities as non-commercial organizations, the organizations listed in paragraphs 2 and 3 of the Section of the Protocol of Signature referring to this Article shall be exempt from the German regulations, if otherwise applicable, governing the conduct of trade and business activities (Handel and Gewerbe). The provisions of industrial safety law (Arbeitsschutzrecht) shall nevertheless apply subject to the Section of the Protocol of Signature referring to this Article.

4. Other non-German non-commercial organizations may, in specific cases, be accorded, by means of administrative agreements, the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article, if they

(a) are necessary to meet the military requirements of a force and

(b) operate under the general direction and supervision of the force.

5.(a) Subject to the provisions of paragraph 6 of this Article, employees exclusively serving organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article shall be considered to be, and treated as members of a civilian component. They shall be exempt from taxation in the Federal territory on the salaries and emoluments paid to them by the organizations if such salaries and emoluments are either

(i) liable to assessment for taxation in the sending State or

(ii) computed on the assumption that no liability to pay tax will arise.

(b) Subparagraph (a) of this paragraph shall also apply to employees of organizations which, in accordance with paragraph 4 of this Article, are accorded the same treatment as the organizations listed in paragraph 2 or 3 of the Section in the Protocol of Signature referring to this Article.

6. The provisions of paragraph 5 of this Article shall not apply to

(a) stateless persons;

(b) nationals of any State which is not a Party to the North Atlantic Treaty;

(c) Germans;

(d) persons ordinarily resident in the Federal territory.

Re Article 71

1. Unless otherwise agreed with the German authorities, the total number of civilian employees within the meaning of Article 56 of the Supplementary Agreement who, on the entry into force of that Agreement, are permanently employed in sales agencies and clubs serving a force, may not be increased by more than 25 per cent.

2. Non-German non-commercial organizations within the meaning of paragraph 1 of Article 71:

(a) British organizations:

(i) Navy, Army and Air Force Institutes (N.A.A.F.I.)

(ii) Malcolm Clubs

(iii) Council for Voluntary Welfare Work (C.V.W.W.) represented by Young Men’s Christian Association (Y.M.C.A.)

(iv) Army Kinema Corporation

(v) R.A.F. Cinema Corporation

(b) Canadian organizations:

Maple Leaf Services

3. Non-German non-commercial organizations within the meaning of paragraph 2 of Article 71:

(a) American organizations:

(i) American Red Cross

Purpose:

Welfare and other assistance services for members of the force or of the civilian component and dependents

(ii) University of Maryland

Purpose:

University courses for members of the force or of the civilian component and dependents

(b) British organizations:

(i) The organizations attached to the Council for Voluntary Welfare Work (C.V.W.W.):

(aa) Church Army

(bb) The Church of Scotland Committee on Hut and Canteen Work for H.M. Forces

(cc) Catholic Women’s League

(dd) British Salvation Army

(ee) Young Men’s Christian Association (Y.M.C.A.)

(ff) Young Women’s Christian Association (Y.W.C.A.)

(gg) Toc H

(hh) Methodist and United Board Churches

Purpose:

Social and religious welfare services for members of the force or of the civilian component and dependents, in particular operation of canteens, book shops, libraries and reading rooms

(ii) Women’s Voluntary Services (W.V.S.)

Purpose:

Social welfare services for members of the force or of the civilian component and dependents in N.A.A.F.I. canteens

(iii) British Red Cross Society, including the Order of the Knights of St. John and the St. Andrew’s Ambulance Association

Purpose:

Welfare and physiotherapy services in British Service Hospitals

(iv) Forces Help Society and Lord Robert’s Workshop

Purpose:

Welfare services for members of the force, in particular in connection with personal problems of members of the force

(v) Soldiers’ and Airmen’s Scripture Readers Association

Purpose:

Propagation of study of the Bible among members of the force or of the civilian component and dependents

(vi) Soldiers’, Sailors’ and Airmen’s Families Association

Purpose:

Family welfare and nursing service for members of the force and of the civilian component.

(c) French organizations:

(i) Association d’entr’aide (First Aid Association)

Purpose:

Medical and social services for members of the force or of the civilian component and dependents, and particularly, as far as the Croix Rouge Francaise (French Red Cross) is concerned, administration of sanatoria and of social assistance medical centers

(ii) Associations Sportives et Culturelles

Purpose:

Promotion of communal outdoor cultural activities and outdoor sports among members of the force or of the civilian component and dependents; establishment of closer contact between teachers and parents of pupils; organization of private classes and kindergartens

(iii) Associations d’Officiers et de sous-Officiers de reserve

Purpose:

Establishment of contacts between officers and NCOs of the reserve stationed in the Federal territory as members of the civilian component or dependents

(iv) Associations d’Anciens Combattants et Victimes de la Guerre

Purpose:

Social and material support to members of the force or of the civilian component and dependents who are ex-servicemen or war victims and maintenance of close contact amongst them.

(d) Belgian organizations:

(i) Cantine Militaire Centrale (C.M.C.)

Purpose:

Operation of canteens and sales stores for the benefit of the force, of members of the force or of the civilian component and dependents

(ii) Associations sportives, culturelles et d’entr’aide sociale

Purpose:

Promotion of sports, establishment of closer contact between teachers and parents of pupils, organization of private classes and kindergartens, organization of libraries, mutual social assistance, for the benefit of members of the force or of the civilian component and dependents.

(e) Canadian organizations:

Canadian Salvation Army

Purpose:

Social and religious welfare services for members of the force or of the civilian component and dependents, in particular operation of canteens.

4. Vehicles operated by non-German non-commercial organizations listed in paragraphs 2 and 3 of this Section shall be considered to be "service vehicles"within the meaning of subparagraph (c) of paragraph 2 and paragraph 11 of Article XI and paragraph 4 of Article XIII of the NATO Status of Forces Agreement.

5. The German regulations mentioned in paragraph 3 of Article 71 include those relating to foreign companies, trade licensing, price control and shop closing hours.

6. The application of industrial safety provisions shall be governed by:

(a) paragraphs 3 and 4 of Article 53 as well as paragraphs 5 and 6 of the Section of the Protocol of Signature referring to Article 53, in particular in matters of cooperation;

(b) paragraph 4bis of the Section of the Protocol of Signature referring to Article 53, in particular in matters of support, including access to accommodation; and

(c) Article 53A, in particular in respect of administrative decisions.

Article 72

1. The non-German commercial enterprises listed in paragraph 1 of the Section in the Protocol of Signature referring to this Article shall enjoy

(a) the exemptions accorded to a force by the NATO Status of Forces Agreement and the present Agreement from customs, taxes, import and re-export restrictions and foreign exchange control to the extent necessary for the fulfillment of their purposes;

(b) exemptions from German regulations governing the conduct of trade and business activities (Handel and Gewerbe), except industrial safety (Arbeitsschutz) regulations;

(c) such benefits as may be determined by administrative agreement.

2. Paragraph 1 of this Article shall apply only if

(a) the enterprise exclusively serves the force, the civilian component, their members or dependents; and

(b) the activities of the enterprise are restricted to business transactions which cannot be undertaken by German enterprises without prejudice to the military requirements of the force.

3. Where the activities of an enterprise include business not conforming to the conditions set forth in paragraph 2 of this Article, the granting of exemptions and benefits provided in paragraph 1 shall be conditional upon a clear legal or administrative separation between those activities which are performed exclusively for the force and those which are not.

4. By agreement with the German authorities and on the conditions set forth in paragraphs 2 and 3 of this Article, other non-German commercial enterprises may be granted all or part of the exemptions and benefits referred to in paragraph 1.

5.(a) Employees of enterprises enjoying exemptions and benefits pursuant to this Article shall, if they exclusively serve such enterprises, be granted the same exemptions and benefits as those granted to members of a civilian component unless such exemptions and benefits are restricted by the sending State.

(b) Subparagraph (a) of this paragraph shall not apply to

(i) stateless persons;

(ii) nationals of any State which is not a Party to the North Atlantic Treaty;

(iii) Germans;

(iv) persons ordinarily resident in the Federal territory.

6. If the authorities of a force withdraw all or part of the exemptions and benefits accorded to these enterprises or to their employees pursuant to this Article, they shall so notify the German authorities.

Re Article 72

1. Non-German commercial enterprises within the meaning of paragraph 1 of Article 72

(a) American Enterprises

(i) American Express Co., Inc.

(ii) Chase Manhattan Bank (Heidelberg)

(b) Canadian Enterprises

Bank of Montreal

2. The banks listed in paragraph 1 of this Section shall not conduct activities which might influence the German market; in particular they shall not participate in the German stock market.

3. Within the limits of their discretion (pflichtgemässes Ermessen), the competent German authorities shall grant exceptions under the industrial safety provisions (in particular, under Section 3 of the Accident Prevention Regulation "General Regulations") to such enterprises located within accommodation made available for the exclusive use of the force.

Article 73

Technical experts whose services are required by a force and who in the Federal territory exclusively serve that force either in an capacity in technical matters or for the setting up, operation or maintenance of equipment shall be considered to be, and treated as, members of the civilian component. This provision, however, shall not apply to

(a) stateless persons;

(b) nationals of any State which is not a Party to the North Atlantic Treaty;

(c) Germans;

(d) persons ordinarily resident in the Federal territory.

Article 74

1. Articles XII and XIII of the NATO Status of Forces Agreement apply equally to the provisions relating to the fields of customs and taxes contained in the present Agreement.

2. The authorities of a force and of a civilian component shall take all appropriate measures to prevent abuses which might result from the granting of benefits and exemptions in the fields of customs and taxes. They shall cooperate closely with the German authorities in the prevention of customs and tax offences.

3. The detailed application of the provisions of paragraphs 1 and 2 of this Article, including the conditions to be observed pursuant to paragraph 1 of Article XII of the NATO Status of Forces Agreement, shall be regulated by administrative agreements with the German authorities. Such administrative agreements shall in particular take into account the following points:

(a) The authorities of a force and of a civilian component shall, in agreement with the German authorities, ensure that certain goods are placed at the disposal of members of the force, of the civilian component or dependents only in reasonable quantities.

(b) Cooperation between the authorities of a force or of a civilian component and the German authorities shall include the exchange of relevant information concerning the selling agencies of the force and the organizations and enterprises serving the force, and shall also include, to the extent necessary, appropriate inspections therein.

4. Except to the extent precluded by military necessity, the authorities of a force or of a civilian component shall, at the request of the German authorities, provide the latter with such information as they may be reasonably expected to furnish and which is necessary to determine the tax liability of persons or enterprises which are subject to taxation in the Federal territory. The German authorities shall request such information of the authorities of a force or of a civilian component only if the data necessary for assessment cannot be obtained otherwise, for instance, from official certificates (Abwicklungsscheine) concerning the procurement of goods and services subject to relief if such certificates have been furnished to the German financial authorities, or from information which can be supplied to those authorities by other German authorities. The German authorities shall take measures to prevent the disclosure of the information to unauthorized third parties.

Article 75

1.(a) Except in a case where the accused is a German, neither Article 19 of the present Agreement nor paragraphs 1, 2 and 3 of Article VII of the NATO Status of Forces Agreement shall apply to an offence alleged to have been committed by a member of the forces prior to the entry into force of the present Agreement where before that date

(i) proceedings in respect of such offence have been initiated or terminated by an authority of a force exercising judicial powers, or

(ii) the prosecution of the offence became barred, under the law of the sending State concerned, by the expiry of a prescribed period of time.

(b) Where proceedings are pending at the date of entry into force of the present Agreement, the provisions of the Forces Convention concerning the exercise of jurisdiction over offences committed by such members shall continue to have effect for those proceedings, as if that Convention were still in force, until the conclusion of the proceedings, provided notification of the cases so pending shall be made to the German authorities within a period of ten days after that date.

2. In imposing a penalty in respect of an offence committed prior to the entry into force of the present Agreement, the German court or authority shall give due consideration to the penalty prescribed by the law of the sending State to which the accused was subject at the time of the commission of the offence, if it appears that such penalty is lighter than that prescribed by German law.

Article 76

Deleted

Article 77

Deleted

Article 78

1. The Mixed Commission established under paragraph 8 of Article 44 of the Forces Convention shall continue to be the competent body to determine whether a dismissal on security grounds was justified, provided that a request made under that provision was received by the Commission prior to the entry into force of the present Agreement.

2. Decisions reached by the Mixed Commission shall continue to be binding on German Labor Courts after the entry into force of the present Agreement.

Article 79

1. Deleted.

2. Paragraph 1 of this Article shall apply also to goods and services ordered before the entry into force of the present Agreement and for which payment is made in Deutsche Mark from funds made available to a force by the Federal Republic as mutual defense aid before that date.

Article 80

The provisions of Article XV of the NATO Status of Forces Agreement shall apply to the present Agreement, it being understood that references in that Article to other provisions of the NATO Status of Forces Agreement shall be deemed to be references to those provisions as supplemented by the present Agreement.

Article 80A

1. Should a difference arise relating to the interpretation or application of the present Agreement, and unless a separate procedure is provided, the Parties directly concerned shall endeavor to settle the difference by consultations at the lowest appropriate level. A difference that cannot be resolved at that level may be referred to higher competent military or civil authorities for resolution.

2.(a) If the difference is not resolved in accordance with paragraph 1 within fifteen days, any Party directly concerned thereafter may request that a consultative Commission be established to recommend possible solutions to the Parties directly concerned. The consultative Commission shall be established and hold its first meeting not later than ten days following the request. The consultative Commission shall issue its final recommendations within sixty days following its first meeting.

(b) The consultative Commission shall consist of an appropriate number of members representing the Parties directly concerned. Where the Federal Republic is a party to the difference, it shall have the right to appoint as many members as are appointed by all other parties to the difference together. The consultative Commission may invite outside conciliators to advise the Commission. At the request of any of its members, the consultative Commission shall also seek the expert opinion of appropriate persons or organizations, such as the North Atlantic Treaty Organization, the Western European Union, or the Organization for Economic Cooperation and Development, whose opinion shall be provided and kept in confidence.

3. As its first order of business, the consultative Commission shall, if appropriate, recommend the adoption of interim measures to be taken by the Parties pending resolution of the difference. These interim measures shall be without prejudice to the respective positions of the Parties or to the ultimate resolution of the difference. If interim measures cannot be agreed by the consultative Commission within the prescribed time, the question of interim measures shall be referred to appropriate channels for resolution, at the ministerial level if necessary.

4. The final resolution recommended by the consultative Commission shall be implemented by the Parties directly concerned unless one or more of them object within fifteen days. In case of objection, or if the consultative Commission is unable to agree upon final recommendations within the prescribed time, the matter shall be referred to diplomatic channels for prompt resolution.

5. Pending final resolution of the difference, no Party shall take actions that would prejudice the essential interests of any other Party directly concerned, particularly those interests which may be put forward by the host country.

Article 81

1. Any stationing Party may, after consultation with the other Contracting Parties, withdraw from the present Agreement upon two years’ written notice. The Federal Republic may, after consultation with the other Contracting Parties, terminate the present Agreement in respect of one or more Contracting Parties upon two years’ written notice.

2. Deleted.

Article 82

The present Agreement shall be reviewed

(a) when the Convention on the Presence of Foreign Forces in the Federal Republic of Germany of 23 October 1954 is reviewed in accordance with paragraph 2 of Article 3 of that Convention;

(b) upon the request of one of the Contracting Parties on the expiry of a period of three years subsequent to its entry into force;

(c) (i) in respect of one or more provisions when provisions of the NATO Status of Forces Agreement to which they are directly related are reviewed under Article XVII of that Agreement;

(ii) at any time at the request of one of the Contracting Parties in respect of one or more provisions if their continued application would in the view of the Party making the request be especially burdensome to that Party, or if such application could not reasonably be expected of that Party; in such case negotiations shall be opened within a period not to exceed three months after submission of the request; if, after three months of negotiations, agreement has not been reached, any Contracting Party may apply to the Secretary-General of the North Atlantic Treaty Organization in accordance with the resolution of the North Atlantic Council of 13 December 1956, requesting him to use his good offices and to initiate one of the procedures named in that resolution; the Contracting Parties shall pay full heed to any recommendations deriving from such procedure;

(iii) at any time at the request of one of the Contracting Parties in respect of one or more provisions of a purely technical or administrative character.

Article 83

1. The present Agreement shall be subject to ratification or approval. Instruments of ratification or approval shall be deposited by the signatory States with the Government of the United States of America, which shall notify each signatory State of the date on which the instruments are deposited.

2. The present Agreement shall enter into force thirty days following the deposit of the last instrument of ratification or approval.

3. The present Agreement shall be deposited in the Archives of the Government of the United States of America, which shall transmit a certified copy thereof to each signatory State.

    IN WITNESS WHEREOF the undersigned Representatives duly authorized thereto have signed the present Agreement.

    DONE at Bonn, this eighteenth day of March 1993, in a single original in the German, English and French languages, all texts being equally authentic.

For the Kingdom of Belgium





For the Federal Republic of Germany





For the French Republic





For Canada





For the Kingdom of the Netherlands





For the United Kingdom of Great Britain and Northern Ireland





For the United States of America





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