Artikel Aanvullende Overeenkomst bij het Verdrag tussen de Staten die partij zijn bij het Noordatlantische Verdrag nopens de rechtspositie van hun krijgsmachten, met betrekking tot de in de Bondsrepubliek Duitsland gestationeerde buitenlandse krijgsmachten
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(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 endeavour to avoid any burdens on members of a force 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 provisions 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 endeavour 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 sub-paragraph (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 Überpreis), 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.
- Regeling
- Aanvullende Overeenkomst bij het Verdrag tussen de Staten die partij zijn bij het Noordatlantische Verdrag nopens de rechtspositie van hun krijgsmachten, met betrekking tot de in de Bondsrepubliek Duitsland gestationeerde buitenlandse krijgsmachten
- Soort
- Verdrag
- Geldend vanaf
- 05-06-1998
- BWB-id
- BWBV0005381
- Versie
- 1998-06-05_0