Nato Sofa Supplementary Agreement - Continued
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.
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be levied in respect of imported goods which are withdrawn from customs-free areas or from continuous customs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.
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.
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.
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.
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.
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).
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 4
bis 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.
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.
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.
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.
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.
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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.
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.
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.
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.
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.
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.
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