Long Title: Gesetz über Vorrechte, Immunitäten, Befreiungen und Erleichterungen in der Bundesrepublik Deutschland als Gaststaat internationaler Einrichtungen
(Act on Privileges, Immunities, Exemptions and Facilities in the Federal Republic of Germany as Host State to International Agencies)

In the version of 30 November 2019 (Federal Law Gazette I, pp. 1929 ff., entry into force 6 December 2019).

This translation was kindly provided by the Federal Foreign Office.

Disclaimer by the Federal Foreign Office: Translations of these materials into languages other than German are intended solely as a convenience to the non-German-reading public. Any discrepancies or differences that may arise in translations of the official German versions of these materials are not binding and have no legal effect for compliance or enforcement purposes. Please send comments with regard to this document to the following e-mail address: 105-2@diplo.de.

Part 1 General provisions

Section 1 Scope

(1) This Act regulates

1. the privileges, immunities, exemptions and facilities that apply directly to international organisations in Germany;
2. the conditions on which further privileges, immunities, exemptions and facilities are accorded to international organisations in Germany;
3. the conditions on which privileges, immunities, exemptions and facilities are accorded to further international agencies in Germany; and
4. the according of privileges and facilities to international non-governmental organisations in Germany.

(2) This Act does not apply to the European Union, institutions of the European Union, or bodies, offices and agencies of the European Union, insofar as they are subject to Protocol (No. 7) to the Treaty on European Union and to the Treaty on the Functioning of the European Union on the privileges and immunities of the European Union.

(3) This Act does not apply to the United Nations, its institutions, specialised agencies and other agencies.

(4) The regulations on combating and preventing money laundering and terrorism financing under European Union and German law remain unaffected by this Act.

 

Section 2 Definitions

For the purposes of this Act:

1. ‘UN General Convention’ is the Convention of 13 February 1946 on the Privileges and Immunities of the United Nations (Federal Law Gazette 1980 II p. 941);
2. ‘UN Specialized Agencies Convention’ is the Convention of 21 November 1947 on the Privileges and Immunities of the Specialized Agencies of the United Nations (Federal Law Gazette 1954 II p. 639);
3. ‘Vienna Convention’ is the Vienna Convention on Diplomatic Relations of 18 April 1961 (Federal Law Gazette 1964 II p. 957);
4. ‘Protocol (No. 7) on the privileges and immunities of the European Union’ is Protocol (No. 7) of 8 April 1965 to the Treaty on European Union and the Treaty on the Functioning of the European Union on the privileges and immunities of the European Union (Federal Law Gazette 1965 II p. 1482);
5. ‘Headquarters agreement’ is the agreement concluded by the Federal Republic of Germany with an international organisation that contains regulations governing the latter’s activities in Germany, which supplement the provisions of this Act;
6. ‘Headquarters district’ refers, irrespective of ownership, to the buildings and structures (premises), their equipment and other installations and facilities, as well as the surrounding grounds occupied and used by the international organisation or further international agency in Germany under an agreement with the Federal Government or other legal act;
7. ‘Representatives of members’ are representatives of states and international organisations which are members or accredited observers of the international organisation or further international agency;
8. ‘Head of the international organisation’ or ‘head of the further international agency’ is the individual who, according to its statutes, is authorised to represent the international organisation or further international agency with legal effect;
9. ‘Official of the international organisation’ or ‘official of the further international agency’ refers to the head and other officials of the international organisation or further international agency, irrespective of their nationality;
10. ‘Immediate family members’ are the following family members of officials of the international organisation or the further international agency who live in the same household:

    a) spouse, same-sex partner;

    b) children up to the age of 18 or, if they are entitled to maintenance, up to the age of 25; and

    c) children irrespective of their age if, as people with disabilities, they are dependent on the financial support of the official.

    For the purposes of this Act, children also refers to individuals who are deemed to be children of the official on the basis of provisions in national or international law.

11. ‘Experts on missions’ are individuals, other than officials, who undertake missions for the international organisation or further international agency and who, insofar as they work for the United Nations, come within the scope of Articles VI and VII of the UN General Convention.

 

Part 2 International organisations

Chapter 1 General provisions

Section 3 International organisations

(1) An international organisation as defined in this Act exists if it has been established by at least two subjects of international law by means of a treaty or other instrument of international law, and possesses legal capacity under international law. An international organisation requires the consent of the Federal Government to make its headquarters in Germany. This consent is conditional upon

1. the Federal Republic of Germany having recognised the international organisation, whereby recognition of the international organisation by the European Union is equivalent to its recognition by the Federal Republic of Germany;
2. the international organisation being funded primarily by budget contributions from member states;
3. the international organisation having an adequate internal system of legal remedies or, in the case of a newly founded organisation for example, the Federal Government believing that it offers adequate assurance that it will have such a system in place before it begins its activities;
4. the international organisation undertaking to conclude a headquarters agreement which, at minimum, governs the functioning of a binding dispute settlement mechanism between the Federal Republic of Germany and the international organisation.

(2) An international organisation basing its organisational units, such as its offices or secretariats, in Germany is equivalent to it making its headquarters in Germany.

 

Section 4 Juridical personality and legal capacity

(1) An international organisation as defined in section 3 possesses juridical personality in Germany and has the capacity

1. to contract;
2. to acquire and dispose of movable and immovable property; and
3. to institute legal proceedings and have legal proceedings instituted against it;

(2) The legally effective representation of the international organisation is governed by its statutes.

 

Section 5 Authorisation to issue ordinances concerning headquarters agreements

The consent of the Federal Government to the international organisation making its headquarters in the Federal Republic of Germany is given by means of an ordinance. In that ordinance, the Federal Government brings the headquarters agreement into force and accords the privileges, immunities, exemptions and facilities provided for in Part 2 Chapter 2. Furthermore, the privileges, immunities, exemptions and facilities provided for in Part 2 Chapter 3 may also be accorded. The ordinance requires the consent of the Bundesrat.

 

Chapter 2 Directly applicable privileges, immunities, exemptions and facilities

Section 6 Inviolability of the headquarters district

(1) The headquarters district is inviolable. The competent German authorities enter the headquarters district to perform an official duty only with the express consent of the international organisation. Judicial actions and the service or execution of legal process, including the seizure of private property, may be executed in the headquarters district only with the consent of the international organisation.

(2) The competent German authorities must take all action necessary to ensure that the international organisation is not dispossessed of the headquarters district or any part of it without its express consent. The property, funds and assets of the international organisation, irrespective of where and in whose possession they are held, are immune from search, seizure, requisition, confiscation, expropriation and any other form of interference by executive, administrative, judicial or legislative action.

(3) In the event of fire or other emergency requiring immediate protective action, or if the competent authorities have reasonable cause to believe that such an emergency has occurred or is about to occur in the headquarters district, the consent of the international organisation to any necessary entry into the headquarters district is presumed.

(4) Subject to subsections (1), (2) and (3), the competent authorities take the necessary action to protect the headquarters district against fire or other emergency.

(5) The international organisation may expel or exclude individuals from the headquarters district for violating its regulations.

(6) The Federal Government will endeavour to secure an undertaking from the international organisation in the headquarters agreement that it must conclude under section 3 (1) no. 4 that the headquarters district will not become a refuge from justice for individuals against whom a criminal conviction has been passed or who are wanted after being observed in an act of wrongdoing, or against whom the competent authorities have issued an arrest warrant, extradition order, or expulsion or deportation decision.

(7) Any location within Germany that may be used temporarily for meetings of the international organisation or of the agencies mentioned in section 3 (2) is deemed with the consent of the Federal Government to belong to the headquarters district for the duration of such meetings.

 

Section 7 Provisions applicable in the headquarters district

(1) The headquarters district is subject to the authority and control of the international organisation.

(2) Unless provided otherwise in this Act, the laws and other regulations of the Federal Republic of Germany apply in the headquarters district.

(3) The international organisation has the power to issue regulations which apply throughout the headquarters district in order to create the conditions that are in all respects necessary for it to perform its functions fully. These regulations must be necessary for the organisation to carry out its measures and activities in fulfilment of its mandate, and to create the conditions necessary for it to perform its functions and to fulfil its purpose. The competent authorities will endeavour to ensure that the international organisation immediately notifies them of the regulations issued under this subsection. Insofar as applicable domestic law is inconsistent with a permissible regulation issued by the international organisation under this subsection, the latter applies in the headquarters district, provided its application is not evidently incompatible with the essential principles of the German legal order, and basic rights in particular.

(4) If the Federal Government concludes that a regulation issued by the international organisation cannot be claimed valid on the grounds set out in subsection (3) sentence 4, it must refer the issue immediately to the dispute settlement procedure laid down in the headquarters agreement.

(5) The terms and conditions of employment for officials of the international organisation must comply with the minimum standards of the host country as they relate to labour and health and safety law.

 

Section 8 Inviolability of archives and all documents of the international organisation

All documents, materials and archives made available, belonging to or used by the international organisation, are inviolable, irrespective of their form or by whom they are held.

 

Section 9 Protection of the headquarters district and its vicinity

(1) The competent authorities must exercise due diligence to ensure the security of the headquarters district and to ensure that the activities of the international organisation are not hindered by the intrusion of individuals or groups from outside, or by disturbances in its immediate vicinity. The competent authorities provide the appropriate protection to the headquarters district as required.

(2) At the request of the head of the international organisation and if required the competent authorities provide police to uphold law and order in the headquarters district or in its immediate vicinity, and to remove individuals from the headquarters district.

 

Section 10 Immunity of the international organisation, its funds, assets and other property

(1) The international organisation, its funds, assets and other property, irrespective of where and by whom they are held, enjoy immunity from legal process except to the extent that the international organisation has expressly waived that immunity in any individual case. This waiver does not extend to any measure of execution.

(2) The property and assets of the international organisation are exempt from restrictions, regulations, controls or moratoria of all kinds.

(3) Without being restricted by any kind of financial controls, regulations or moratoria, the international organisation may

1. hold and use funds, gold or negotiable instruments of all kinds, maintain and operate accounts in any currency, and convert any foreign currency it holds into any other currency; and
2. transfer its funds, gold or foreign currency from one country to another, or, within the host country, freely to another organisation.

 

Section 11 Exemption from direct taxes

In connection with its official activities, the international organisation, its assets, income and other property are exempt from all direct taxes. Direct taxes include, in particular

1. corporation tax (Körperschaftsteuer)
2. trade tax (Gewerbesteuer)
3. property tax (Vermögensteuer)
4. estate duty (Erbschaftsteuer)
5. land tax (Grundsteuer)
6. land transfer tax (Grunderwerbsteuer)
7. motor vehicle tax (Kraftfahrzeugsteuer)

This exemption also includes tax levied on insurance the international organisation takes out for buildings, their contents, and its official vehicles, provided Germany is a member of the organisation and the exemption is laid down in a multilateral agreement between the member states of the organisation or in the headquarters agreement.

 

Section 12 Exemptions from and refunds of value-added (turnover) tax

(1) The Federal Central Tax Office refunds value-added tax (Umsatzsteuer) to an international organisation as defined in this Act if

1. the international organisation is headquartered in Germany;
2. the thresholds and terms for the refund of value-added tax to the international organisation are laid down in a multilateral agreement between the member states of the organisation, or in the headquarters agreement, and these thresholds and terms are satisfied;
3. the value-added tax is due under statute, has been invoiced to the organisation and identified separately on that invoice;
4. the value-added tax concerns supplies and other services procured by the international organisation for official use;
5. the amount of tax per invoice exceeds 25 euros in total; and
6. the tax has been paid.

The tax will be refunded in accordance with the formal requirements and procedures determined by the Federal Ministry of Finance.

(2) Subsection (1) applies accordingly to the value-added tax due and paid by an international organisation under section 13b (5) of the VAT Act (Umsatzsteuergesetz) if it exceeds a total of 25 euros per invoice. If the assessment basis is subsequently reduced, the international organisation must notify the Federal Central Tax Office and repay the excess amount of tax that has been refunded. If an item that an international organisation has acquired for its official activities, and been granted a value-added tax refund on the purchase, is sold on, passed on whether in return for payment or not, rented out or transferred, that portion of the refunded value-added tax that corresponds to the rate on the sale price, or to the current market value of the item if it is passed on without payment or transferred, must be paid to the Federal Central Tax Office. For the sake of simplicity, the amount of tax that must be paid may be determined using the tax rate in effect at the time the item is passed on or transferred. The refund is made in accordance with the formal conditions and procedures determined by the Federal Ministry of Finance.

(3) Details of the practical implementation of subsections (1) and (2) are laid down in the headquarters agreement that must be concluded pursuant to section 3 (1) no. 4.

 

Section 13 Exemptions from and refunds of special excise duties

(1) Goods subject to excise duty may be exempted from that duty if they are intended for the official purposes of an international organisation as defined in section 3. The goods subject to excise duty must be purchased in accordance with the provisions of consumer tax legislation.

(2) Without prejudice to subsection 1, an international organisation as defined in section 3 may obtain a refund of the energy duty contained in the purchase price of petrol, diesel, heating oil and natural gas, as well as the electricity duty contained in the purchase price for electricity, from the federal revenue administration if

1. the organisation is headquartered in Germany;
2. the thresholds and terms for the refund of energy or electricity duty to the international organisation are laid down in a multilateral agreement between the member states of the organisation, or in the headquarters agreement, and these thresholds and terms are satisfied;
3. the amount of duty per invoice exceeds 25 euros in total; and
4. the duty has been paid.

If the assessment basis is subsequently reduced, the organisation must notify the federal revenue administration and repay the excess amount of duty that has been refunded. The refund is made in accordance with the formal conditions and procedures determined by the Federal Ministry of Finance.

(3) No excise duty is payable if goods subject to excise duty which an international organisation as defined in section 3 has acquired or purchased for official purposes and been granted an exemption or refund under subsections (1) or (2), are passed on to taxable persons who are fully entitled to tax relief as defined in the provisions of consumer tax legislation, to other international organisations entitled to a tax exemption, or to other agencies which enjoy exemptions from tax. Such transactions must be reported to the federal revenue administration. If the goods in question that are subject to excise duty are passed on to persons or agencies other than those identified above, that portion of excise duty corresponding to the volume of the goods must be paid to the federal revenue administration. The amount of tax due is calculated on the basis of the tax rate in effect at the time that the legal transaction was effected.

(4) Details of the practical implementation of subsections (1) to (3) are laid down in the headquarters agreement that must be concluded pursuant to section 3 (2) no. 4.

 

Section 14 Exemptions from customs duties, prohibitions and restrictions

(1) The international organisation, its funds, assets and other property are exempt from all customs duties, prohibitions and restrictions in respect of items imported or exported by the international organisation for its official use, including an appropriate number of motor vehicles, insofar as this is compatible with European Union law and laid down in a multilateral agreement between the member states of the organisation, or the headquarters agreement. However, the items imported or purchased duty-free on the basis of that agreement may only be sold, passed on whether in return for payment or not, or otherwise disposed of, on the terms agreed with the Federal Government and subject to the payment of the applicable customs duties.

(2) Under European Union law, the international organisation enjoys exemptions from import and export prohibitions and restrictions with regard to its publications and audio-visual materials.

 

Section 15 Communications facilities

(1) The official communications and correspondence of the international organisation are treated in the same way as those of diplomatic missions in Germany. This applies to both establishment and operations, as well as to priorities, tariffs and fees for mail, cables, telexes, faxes, and to telephone, electronic data and other communications connections, as well as rates for information to the press and broadcast media.

(2) The official communications and correspondence of the international organisation are inviolable. They are not subject to censorship.

(3) The international organisation is entitled to use encryption and to dispatch and receive its correspondence by courier or in containers, to which the same immunities and privileges apply as to diplomatic couriers and diplomatic bags.

(4) The international organisation is entitled, in communications between its offices within and outside Germany, to operate radio and other telecommunications equipment on the frequencies registered to it, and on those assigned to it by the Federal Government.

 

Section 16 Entry; residence title

(1) Entry to and departure from Germany, as well as freedom of movement and of residence for officials of international organisations and their immediate family members in Germany, are governed by European and national law. The necessary visas and entry permits and licenses are issued free of charge and as quickly as possible. At the request of the international organisation, this also applies to its applicants. To take up employment with the international organisation as an official, individuals who are already resident in Germany must hold a valid residence title for their stay in Germany.

(2) The officials of the international organisation and their immediate family members are exempt from the requirement to hold a residence title for their stay in Germany. Section 27 (3) of the Residence Ordinance (Aufenthaltsverordnung) applies accordingly.

 

Section 17 United Nations laissez-passer and certificate; travel documents issued by other international organisations

(1) The laissez-passer issued by the United Nations is recognised and accepted as a valid travel document equivalent to a passport. Notwithstanding the provisions of European Union law, upon presentation of a United Nations laissez-passer any visa that may be required is issued free of charge and as quickly as possible. Sentence 2 also applies to experts and other individuals who, without possessing a United Nations laissez-passer, hold a certificate confirming that they are travelling on the business of the organisation, as well as a recognised and valid travel document.

(2) The same applies to the travel documents that are issued by other international organisations and listed in Appendix 5 Part III of the Practical Handbook for Border Guards (‘Schengen Handbook’), which are recognised by the Federal Republic of Germany as those on which a visa may be issued.

 

Section 18 Notification of staff; issue of identification cards

(1) The international organisation informs the Federal Foreign Office when officials begin work and when they leave its service. Once a year, it submits a list of officials and their immediate family members, stating in each case whether or not the individual concerned is a German citizen. A further list, which additionally contains the payments received from the international organisation by both active officials and pension recipients in the calendar year just ended, as well as the addresses of the individuals concerned, must be sent by the international organisation to the Federal Ministry of Finance.

(2) The Federal Foreign Office issues the officials of the international organisation, and their immediate family members, with an identification card that state their surname, first name, date and place of birth, nationality, labour market access status where appropriate and the number of their passport or national identity card. The identification card must bear the photograph and signature of the holder. This identification card does not serve as an identity document, but rather confirms only the holder’s affiliation with the international organisation, or their capacity as an immediate family member, and their status. The identification card must be returned to the Federal Foreign Office upon request or at the latest at the end of the employment relationship.

 

Section 19 Social security

(1) Notwithstanding subsections (3) and (4), the German regulations on mandatory coverage as they concern statutory and private health insurance, statutory accident and pension insurance, social and private insurance for long-term care, and mandatory coverage and compulsory contributions under employment promotion law, do not apply to the international organisation and its officials employed within the jurisdiction of this Act with respect to their employment,

1. insofar as these officials belong to a social security system operated by an international organisation; and
2. provided, after consulting with the organisation, that the Federal Republic of Germany declares to the organisation that the social benefits from its system are sufficient, and that exemption from the German regulations under this provision is justified, taking into account the interests of the international organisation and its officials, as well as subsection (5) sentence 2. To this end, the Federal Ministry of Labour and Social Affairs takes the lead in examining the system as a whole to see whether or not it guarantees overall a comparable level of insurance for the risks that are covered by the German social security system. The examination of social benefits under the organisation’s system requires the international organisation to provide informative and comprehensive documentation on the scope of its own social security benefits. The exemption from the German regulations comes into effect when the declaration from the representative of the Federal Republic of Germany is published in the Federal Gazette. If officials, upon retirement, remain entitled to cover under the international organisation’s system in the event of illness, or if they have chosen to remain insured under that system, they do not by virtue of their permanent residence or domicile in Germany become subject to mandatory coverage as concerns statutory or private health insurance and social or private insurance for long-term care.

(2) The German regulations on mandatory coverage as they concern statutory and private health insurance and social and private insurance for long-term care do not apply to the immediate family members or grandchildren of officials, provided they are eligible, via the official, for the international organisation’s social security system and, like the official, have a sufficient level of cover in the event of illness; subsection (1) sentence 1 no. 2 applies accordingly. The exemption from mandatory coverage as described in sentence 1 does not apply if the immediate family member or grandchild of the official is in more than marginal employment or self-employment within the jurisdiction of this Act, or receives German social security benefits if, under the German regulations, receiving these benefits would result in mandatory coverage as concerns statutory health insurance and social insurance for long-term care.

(3) The regulations on mandatory coverage as concerns statutory pension insurance pursuant to subsection (1) are inapplicable only if the official so consents. If the official declares this consent to the pension insurer within three months of starting employment, mandatory coverage ceases to be applicable with retroactive effect from the date on which employment began. Otherwise the regulations on mandatory coverage as concerns statutory pension insurance continue to apply. If consent is given at a later date, the regulations on mandatory coverage as concerns statutory pension insurance cease to apply as of the month following the declaration of consent. The three-month period is also deemed to have been respected if consent is declared to an insurer which is not responsible for the pension insurance in question. The declaration is irrevocable. In the case of officials already employed by the international organisation when the declaration of the Federal Republic of Germany is published as described in subsection (1) sentence 1 no. 2, sentence 2 must be applied, but the three-month period begins only upon publication of the announcement.

(4) Exemptions from social insurance contributions, as well as exemptions from mandatory coverage under the regulations governing statutory pension insurance, take precedence over the exemptions described in subsections (1) and (3).

(5) If compulsory contributions have been paid into the statutory pension insurance scheme for a period of time in which no obligation to take out insurance existed on the basis of this section, those contributions must be refunded in accordance with the regulations on contributions made erroneously. Insofar as a refund is claimed, following consultation with the international organisation as described in subsection (1) sentence 1 no. 2, that refund must be used principally to establish or to top up the official’s claims against the international organisation’s pension system, and must be paid out to the latter. The refund claim by the official and their employer is deemed fulfilled upon payment of the amount in question to the organisation, as described in sentence 2.

(6) Contributions to statutory pension, health and accident insurance, to social and private insurance for long-term care, as well as contributions and levies under employment promotion law paid prior to the entry into force of this Act are not refunded.

(7) The specific domestic, supranational and intergovernmental provisions that apply to individual international organisations take precedence over subsections (1) to (6).

 

Section 20 Labour market access for immediate family members and issue of visas and residence permits to household employees

(1) The immediate family members of an official of an international organisation have unrestricted access to the German labour market. In the case of children who have reached the age of majority, this applies only insofar as any professional activity does not result in the financial independence of the child, or in their ceasing to live in the official’s household.

(2) Visas for the household employees of an official of an international organisation are granted in accordance with European and national law. These employees receive an identification card as described in section 18 (2), which entitles them to residence and to take up employment as a household employee. They are exempt from the requirement to hold a residence title for the duration of their employment as a household employee. To take up employment in the household of the official of the international organisation, individuals who are already resident in Germany must hold a valid residence title for their stay in Germany.

 

Section 21 Individuals leaving the service of the international organisation

The grant of a permanent settlement permit for officials of the international organisation and their immediate family members after the official has left the active service of the organisation following five years of service and residence in Germany, is governed by European and national law.

 

Section 22 Privileges, immunities, exemptions and facilities of representatives of members

(1) Representatives of the members of the international organisation who live in Germany and who are not German citizens or permanent residents of Germany enjoy the same privileges, immunities, exemptions and facilities as are accorded under the Vienna Convention to diplomats of comparable rank of diplomatic missions accredited to Germany. This applies to tax privileges only if a corresponding provision is contained in a multilateral agreement binding upon all members of the organisation.

(2) The representatives of members who are not permanent residents of Germany enjoy the privileges and immunities described in Article IV of the UN General Convention while discharging their duties and performing their functions.

(3) Privileges regarding customs duty and value-added tax law may be accorded only insofar as this is provided for and permitted by European Union law.

 

Section 23 Privileges, immunities, exemptions and facilities of officials of the international organisation

(1) Irrespective of their nationality, the officials of the international organisation enjoy the privileges, immunities, exemptions and facilities provided for in Articles V and VII of the UN General Convention. They enjoy inter alia

1. immunity from legal process with respect to their actions in their official capacity (including words spoken and written); this immunity remains in effect after employment at the international organisation has ended;
2. exemption from all taxes on salaries and emoluments for active service paid by the international organisation from the date on which the salaries and emoluments become subject to a tax levied by the organisation for its own account, with the proviso that this income is taken into account when assessing the rate of tax on other taxable incomes; this applies only if all of the member states of the organisation have undertaken to exempt these salaries and emoluments from tax;
3. exemption from any national service obligations;
4. exemption for themselves and their immediate family members from the obligation for aliens to register;
5. where exchange facilities are concerned, the same privileges as accorded to members of comparable rank of diplomatic missions established in Germany;
6. the same repatriation facilities as diplomats for themselves and their immediate family members during times of international crisis;
7. with the exception of payments for services, the right pursuant to European Union law to import their furniture and personal effects free of customs duties and taxes when first taking up their post in Germany; this includes an appropriate number of motor vehicles which have been in the possession of the official, and used by them, for at least six months before they first take up their post in Germany; this also applies to leased vehicles if the official provides evidence in the form of the lease contract that the leasing arrangement had existed for six months before they first took up their post in Germany; furniture and personal effects may be transferred to Germany within twelve months of the official first taking up their post.

(2) In addition to subsection (1) and with the exception of privileges under tax and customs duty law, insofar as their post is comparable to United Nations grade P-5 or higher and they are not German citizens or permanently resident in Germany, the head of the international organisation and other officials of that organisation enjoy the privileges, immunities, exemptions and facilities accorded by the Federal Government to members of the diplomatic staff of missions accredited by it. The name of the head of the international organisation is included in the diplomatic list.

(3) Officials of the international organisation enjoy these privileges, immunities, exemptions and facilities in the interests of the international organisation, and not for their personal benefit. The head of the international organisation is entitled and obliged to waive immunity in individual cases if it can be waived without damaging the interests of the international organisation.

 

Chapter 3 Further privileges, immunities, exemptions and facilities

Section 24 Officials of the international organisation comparable to United Nations grade P-4

In well-founded exceptional individual cases, provided they currently hold a post comparable to United Nations grade P-4 and it is justified by their functions, officials of the international organisation may, upon request and with the exception of tax privileges, be accorded the same privileges, immunities, exemptions and facilities as officials at United Nations grade P-5 and above. Such requests must be submitted to the Federal Foreign Office by the head of the international organisation. Privileges regarding customs duty and value-added tax law may be accorded only insofar as this is provided for and permitted by European Union law.

 

Section 25 Experts on missions

(1) Irrespective of their nationality, experts on missions may be accorded the privileges, immunities, exemptions and facilities provided for in Articles VI and VII of the UN General Convention. They may be accorded additional privileges, immunities, exemptions and facilities by means of an agreement between the international organisation and the Federal Government.

(2) The privileges, immunities, exemptions and facilities are accorded to the expert in the interests of the international organisation, and not for their personal benefit. The privileges, immunities, exemptions and facilities do not concern exemptions from or refunds of tax. The head of the international organisation is entitled and obliged to waive the immunity of the expert in all instances in which it can be waived without damaging the interests of the international organisation.

(3) Privileges regarding customs duty and value-added tax law may be accorded only insofar as this is provided for and permitted by European Union law.

 

Section 26 Congresses, seminars and similar events

(1) Individuals participating within the jurisdiction of this Act in congresses, seminars and similar events that are hosted by international organisations as described in Part 2, or further international agencies as described in Part 3, may be accorded the privileges, immunities, exemptions and facilities set out in sentence 3 if they are not already entitled to the same on the basis of this Act. This is conditional upon the Federal Government having expressly given its authorisation for the event mentioned in sentence 1. The following privileges, immunities, exemptions and facilities may be accorded to these individuals:

1. immunity from personal arrest or detention and, with respect to their personal baggage, the same privileges, immunities, exemptions and facilities as diplomats;
2. immunity from legal process with respect to their actions in their official capacity, including words spoken and written; this immunity remains in effect even when the participating individual is no longer performing their functions on behalf of the organisation or agency as defined in subsection (1);
3. inviolability of all papers and documents;
4. the right, in their communications with the organisation or agency as defined in subsection (1), to use encryption and to receive papers and correspondence by courier or in sealed containers;
5. the same facilities with regard to currency or foreign exchange restrictions as representatives of foreign governments on temporary official missions.

(2) The privileges, immunities, exemptions and facilities are accorded to the participating individual solely in the interests of their organisation or agency as defined in subsection (1), and not for their personal benefit. The authorised representative of the organisation or agency as defined in subsection (1) is entitled and obliged to waive the immunity accorded to a participating individual in all instances in which, in the opinion of the individual holding the power of legal representation, immunity would prevent justice being served, and in which it can be waived without damaging the interests of the organisation or agency as defined in subsection (1).

(3) Subsection (1) applies to Germans as defined in the Basic Law (Grundgesetz) who hold a valid passport or national identity card issued by a German authority within the jurisdiction of this Act, or by a German mission abroad, only with regard to the privileges, immunities, exemptions and facilities set out in subsection (1) sentence 2 nos. 2, 3 and 4. Immunity from legal process under subsection (1) sentence 2 no. 2 does not apply in the event of a breach of road traffic regulations by the participating individual if damage was caused by a motor vehicle belonging to or driven by a participating individual. Sentences 1 and 2 also apply to those participating individuals who are permanently resident within the jurisdiction of this Act.

 

Part 3 Further international agencies

Chapter 1 International institutions

Section 27 International institutions; authorisation to issue ordinances

(1) An international institution as defined in this Act exists if

1. its members are exclusively states, international organisations or other subjects of international law;
2. its internal constitution is structured in a similar way to that of an international organisation, in other words it is capable on the basis of its internal structure of forming an independent intention and of expressing it;
3. it is recognised within the international legal order, specifically on the basis of a treaty, a resolution by an international organisation or a political document adopted by a group of states, irrespective of whether or not states accord it the status of a subject of international law;
4. its activities are not profit-oriented and serve to perform a supranational function.

(2) The consent of the Federal Government to the international institution making its headquarters in Germany is given by means of an ordinance. In that ordinance, the Federal Government recognises the international institution as having juridical personality. Also in the ordinance, the Federal Government may accord the privileges, immunities, exemptions and facilities provided for in section 28. The ordinance requires the consent of the Bundesrat.

 

Section 28 Privileges, immunities, exemptions and facilities

(1) An international institution that establishes its headquarters or a branch in Germany may be accorded privileges, immunities, exemptions and facilities in accordance with sections 6 to 9 and 15, under the conditions set out therein. The officials of an international institution may be accorded the privileges, immunities, exemptions and facilities provided for in sections 16 to 21 and sections 23 and 24; representatives of members as defined in section 2 no. 7 may be accorded the privileges, immunities, exemptions and facilities provided for in section 22. Tax relief as described in section 11 and section 23 (1) sentence 2 no. 2 is granted only if the international institution is funded primarily by budget contributions from member states. The decision on the according of privileges, immunities, exemptions and facilities must take into account international custom and the importance of the institution’s function in the international relations context as well as foreign policy interests in the presence of the institution in the Federal Republic of Germany.

(2) The international institution may furthermore be accorded the privileges, immunities, exemptions and facilities set out in

1. section 10, provided it has an adequate system of legal remedies or, in the case of a newly founded body, the Federal Government believes that it offers adequate assurance that it will have such a system in place before it begins its activities. 2Furthermore, it is a requirement that the establishment and functioning of a binding dispute settlement mechanism between the Federal Republic of Germany and the international institution are governed by a binding legal instrument;
2. sections 12 to 14 under the additional condition that the international institution is funded primarily by budget contributions from member states, in compliance with the thresholds and terms laid down in a multilateral agreement between the members, or in the headquarters agreement, and subject to a harmonised regulation at European Union level on the fields of law set out in sections 12 to 14.

 

Chapter 2 Quasi-intergovernmental organisations

Section 29 Quasi-intergovernmental organisations; authorisation to issue ordinances

(1) A quasi-intergovernmental organisation as defined in this Act exists if

1. the initiative to found the organisation came about with the participation of states, state bodies or international organisations;
2. the members of the organisation include states and international or public-sector organisations or agencies which fulfil a public role;
3. it is capable on the basis of its statutes of forming an independent intention and of expressing it;
4. the participating states, international or public-sector organisations or agencies hold the deciding majority of the organisation’s decision-making votes and are substantially involved in funding it;
5. it is active in at least two states; and
6. its activities are not profit-oriented, are aligned with the objectives of the United Nations and serve to fulfil a supranational function to achieve one of the international community’s targets for the common good.

(2) The consent of the Federal Government to an international institution making its headquarters in the Federal Republic of Germany is given by means of an ordinance. In that ordinance, the Federal Government recognises the international institution as having juridical personality. Also in the ordinance, the Federal Government may accord the privileges, immunities, exemptions and facilities provided for in section 30. The ordinance requires the consent of the Bundesrat.

 

Section 30 Privileges, immunities, exemptions and facilities

(1) A quasi-intergovernmental organisation that establishes its headquarters or a branch in Germany may be accorded privileges, immunities, exemptions and facilities in accordance with sections 6 to 9 and 15. The officials of a quasi-intergovernmental organisation may be accorded the privileges, immunities, exemptions and facilities set out in sections 16 and 17 and sections 20 and 21 of this Act. Tax relief for the organisation applies exclusively in accordance with sections 51 to 68 of the Fiscal Code of Germany (Abgabenordnung) and the regulations in individual tax laws that refer thereto.

(2) The decision on the according of privileges, immunities, exemptions and facilities must take into account international custom and the importance of the organisation’s function in the international relations context as well as foreign policy interests in the presence of the organisation in the Federal Republic of Germany.

(3) Furthermore, in accordance with subsection (2) and with the exception of tax privileges, representatives of members as defined in section 2 no. 7 may be accorded privileges, immunities, exemptions and facilities under section 22; officials of the quasi-intergovernmental organisation who have been seconded by member states may be accorded privileges, immunities, exemptions and facilities under section 23.

(4) Insofar as facilities are granted under section 16, section 18 of this Act applies accordingly to a quasi-intergovernmental organisation, although in the case of section 18 (2) this applies under the proviso that an identification card is not issued until evidence of comprehensive health insurance has been supplied.

 

Chapter 3 Other international agencies

Section 31 Other international agencies; authorisation to issue ordinances

(1) Other international agencies as defined in this Act exist if

1. they work closely with one or more German-based international organisations or international institutions, or with states, to perform a function that is generally the responsibility of an international organisation, an international institution or states;
2. they are active in the field of international relations;
3. their activities are not profit-oriented and are aligned with the objectives of the United Nations.

(2) The consent of the Federal Government to the other international agency making its headquarters in the Federal Republic of Germany is given by means of an ordinance. In that ordinance, the Federal Government accords the other international agency juridical personality. Also in the ordinance, the Federal Government may accord the privileges, immunities, exemptions and facilities provided for in section 32. The ordinance requires the consent of the Bundesrat.

 

Section 32 Privileges, immunities, exemptions and facilities

(1) Other international agencies that establish their headquarters or a branch in Germany may be accorded privileges, immunities, exemptions and facilities in accordance with sections 6 to 9 and 15. The officials of other international agencies may be accorded privileges, immunities, exemptions and facilities in accordance with sections 16 and 17 and sections 20 and 21. The decision on according privileges, immunities, exemptions and facilities must take into account international custom and the importance of the agency’s function in the international relations context as well as foreign policy interests in the presence of the agency in the Federal Republic of Germany.

(2) Furthermore, in accordance with subsection (1) sentence 3 and with the exception of tax privileges, representatives of members as defined in section 2 no. 7 may be accorded privileges, immunities, exemptions and facilities under section 22; officials of other international organisations may be accorded privileges, immunities, exemptions and facilities under section 23. Tax relief applies exclusively in accordance with sections 51 to 68 of the Fiscal Code of Germany and the regulations in individual tax laws that refer thereto.

(3) Insofar as facilities are granted under section 16, section 18 applies accordingly to other international agencies, although in the case of section 18 (2) this applies under the proviso that an identification card is not issued until evidence of comprehensive health insurance has been supplied.

 

Part 4 International non-governmental organisations

Section 33 International non-governmental organisations

(1) Irrespective of the legal form in which it was established, an international non-governmental organisation that has its headquarters or a branch in Germany (‘international non-governmental organisation’) may, at its request, be granted the legal status of an international non-governmental organisation as defined in this Act if

1. 1. the organisation is recognised under German law as having legal capacity;
   2. the activities of the organisation have a long time horizon and an effect in at least three states;
   3. the organisation comprises one or both of the following:

      a) board members and full-time employees, the great majority of whom are not German citizens, but are to a significant extent of differing nationalities from several states;

      b) legal entities established under the laws of different states;

   4. the organisation is not subject to state instruction and primarily pursues one of the international community’s targets for the common good that serves the interests of the Federal Republic of Germany and not the pursuit of predominantly financial interests of the organisation, its members or a discrete group of third parties;
   5. the activities of the organisation and the purposes, objectives and functions that it pursues are not incompatible with the German legal order.

   (2) The Federal Government determines by means of an official decision whether or not the legal status of international non-governmental organisation as defined in subsection (1) is accorded. When making this decision, it considers whether and to what extent the activities of the international non-governmental organisation will have a positive effect on performance of the functions of the Federal Government, the maintenance of international relations and the implementation of fundamental foreign policy decisions. This may be assumed, in particular, if the international non-governmental organisation enjoys consultative status within an international agency to which the Federal Republic of Germany belongs, its work is closely connected with that agency’s functions or it is otherwise close to it. The Federal Foreign Office is responsible for bringing about the Federal Government’s decision in close cooperation with the federal ministry in whose remit the organisation’s activities under its statutes fall, and the Federal Ministries of the Interior, Building and Community and Finance. The organisation is responsible for demonstrating its compliance with the conditions for the grant of legal status and for providing the necessary evidence.

   (3) Legal status as a recognised international non-governmental organisation ends when the organisation is no longer active in Germany. The international non-governmental organisation is obliged to inform the Federal Foreign Office of all changes to the circumstances on which the grant of legal status is conditional. If the requirements for the conferral of international non-governmental organisation status are no longer met, the organisation loses its legal status by means of an official decision by the Federal Government. If necessary, the Federal Foreign Office will bring about the decision on the denial of the legal status of international non-governmental organisation in close cooperation with the federal ministry in whose remit the organisation’s activities under its statutes fall.

2. Section 34 Tax relief; recognition of non-profit status

   Tax relief applies exclusively in accordance with sections 51 to 68 of the Fiscal Code of Germany and the regulations in individual tax laws that refer thereto.

3. Section 35 Labour market access for officials and immediate family members

   Board members and full-time employees of an international non-governmental organisation which has been accorded the legal status of an international non-governmental organisation as defined in this Act are permitted to pursue gainful employment with the international non-governmental organisation alone. The official decision described in section 33 may grant favourable treatment under residence law, as set out in section 20 (1), to the immediate family members of board members and full-time employees of an international non-governmental organisation that has been accorded the legal status of an international non-governmental organisation as defined in this Act.

4. Part 5 Final provisions

   Section 36 Compliance with the law; cooperation with the competent authorities

   (1) Without prejudice to this Act, all agencies and individuals enjoying privileges, immunities, exemptions and facilities under this Act are obliged to comply with the laws and other regulations applicable in the Federal Republic of Germany. They are further obliged not to interfere in the internal affairs of the Federal Republic of Germany.

   (2) The Federal Government must endeavour to achieve cooperation between the competent authorities and the international organisation or further international agency at all times to facilitate the proper administration of justice, to ensure compliance with regulations relating to public security and to avoid any abuse in connection with the privileges, immunities, exemptions and facilities accorded under this Act.

5. Section 37 Settlement of disputes

   (1) Disputes between the international organisation and the Federal Republic of Germany are settled using the mechanism agreed in the headquarters agreement that must be concluded pursuant to section 3 (1) sentence 3 no. 4.

   (2) When concluding the headquarters agreement with an international organisation, the Federal Government must endeavour to secure an undertaking from the organisation that it will take appropriate action to settle:

   1. disputes arising from contracts under private law, specifically those concerning labour law, and other disputes under private law to which the international organisation is a party; and
   2. disputes involving an official of the international organisation who enjoys immunity by virtue of their official position, unless that immunity has been waived.

   (3) Subsections (1) and (2) apply accordingly to the conclusion of any other legally binding instrument with a further international institution as described in Part 3 of this Act.

6. Section 38 Compliance with privileges, immunities, exemptions and facilities; measures in the event of abuse

   (1) The Federal Government must monitor continued compliance with the conditions attached to the privileges, immunities, exemptions and facilities accorded under this Act, and must take the necessary action if it determines any abuse. If the Federal Government believes that an abuse has been committed, it must endeavour to clarify the issue in accordance with section 39.

   (2) The provisions of the Vienna Convention apply if the privileges, immunities, exemptions and facilities that had been accorded are revoked.

7. Section 39 Relationship with existing agreements

   The rights and obligations arising from existing agreements concluded prior to the entry into force of this Act, to which the Federal Republic of Germany is a contracting party and which concern privileges, immunities, exemptions and facilities, especially those arising from foundation agreements, general privileges agreements, headquarters agreements, the UN General Convention, the UN Specialized Agencies Convention and the Vienna Convention, remain unaffected by this Act.

    

   Berlin, 30 November 2019

   The Federal President
   Steinmeier

   The Federal Chancellor
   Dr Angela Merkel

   The Federal Minister for Foreign Affairs
   Heiko Maas