Frequently Asked Questions About Your Tax-Free Status in Germany
By USAG Stuttgart Customs Office
Moving to Germany comes with many perks, but navigating host-nation customs and logistical support rules can be challenging for newcomers and seasoned personnel alike. Your tax-free status (Individual Logistical Support/ILS) is a special privilege under the NATO Status of Forces Agreement (SOFA). Never share, sell, or use your tax-free benefits for anyone who doesn’t have their own ID card privileges. Doing so is illegal (“black marketing” or “unlawful transfer”) and can cost you your privileges, result in heavy German fines, or lead to military/civilian criminal charges.
- Eligible: Active-duty service members, DoD civilian employees, approved contractors stationed in Germany, and their dependents living with them.
- Not Eligible: Service members or DoD civilians visiting Germany on vacation. Exception: You must be on official TDY orders
Your tax-free privileges are a legal benefit granted by the host nation. Extending these benefits to unauthorized individuals is illegal and strictly enforced under the Uniform Code of Military Justice (UCMJ) and Civilian Misconduct Regulation (AER 27-9).
- Black Marketing: The transfer or sale of U.S. tax-free goods to unauthorized individuals for profit, trade, or personal gain.
- Unlawful Transfer: Giving, sharing, or transferring tax-free goods or benefits to unauthorized persons, even without profit.
Violations can result in the loss of logistical support, administrative discipline, fines from German customs authorities, and criminal charges.
Whenever you import, sell, or allow visitors to operate personal property in Germany, host-nation customs requires official documentation.
| Form | Purpose | What to bring to customs |
|---|---|---|
| AE Form 550-175A | Importing Items (e.g., shipping a POV at your own expense, buying a U.S.-spec car locally, or shipping items via UPS, FedEx, DHL Express.) | • Military ID card • Bill of sale • Item value • Shipping/tracking info |
| AE Form 550-175B | Selling to Non-ID Card Holders (e.g. selling a car to a German local or salvage yard.) Note: You must have owned in Germany for at least 6 months. | • Military ID card • Bill of sale & purchase price • Buyer’s passport number • Current or Non-Operational USAREUR vehicle registration • Proof of lien payoff |
| AE Form 550-175C/D | Visiting Drivers Authorization (allows visiting family/friends to drive your USAREUR-registered car without you present for up to 90 days). | • Sponsor ID card • Visitor’s valid passport • USAREUR vehicle registration • Visitor’s International Driver’s Permit or valid U.S. license with certified translation |
| AE Form 550-175L | Short-Term Fuel Card Authorization (rental cars only; not for your regular POV). | • Military ID card • Rental agreement contract • Rental vehicle registration |
Reminder for vehicle sales: Never transfer ownership, hand over keys, or deliver property to a non-ID card holder before receiving approved German customs clearance and a completed AE Form 550-175B. Failure to complete this step will prevent you from clearing vehicle registration upon PCS.
The Army Post Office (APO) is operated for personal mail only. You cannot use it to run a business.
Under AEA 550-175, you are strictly prohibited from importing these items through the APO, household goods (HHG), or unaccompanied baggage:
- Alcoholic beverages
- Cigarettes, cigars, e-cigarettes, vaping supplies, and tobacco alternatives
- Coffee and coffee products
- Meat and meat products
- Milk and dairy products
- Medications, vitamins, and dietary supplements (including protein powders, pre-workouts, and bodybuilding supplements)
- Plants, soil, seeds, animals, and untreated wood packing materials (non-compliant with ISPM15 standards)
Certain high-value and specifically-taxed items are subject to monthly rationing across USAREUR-AF installations.
Monthly ration allowances:
- Gasoline: 400 liters per month
- Coffee: 5 lbs ground / whole bean or 20 oz instant per month
- Liquor: 5 bottles per month (maximum 6.0 liters total)
- Tobacco: 4 cartons (40 packs) per month
Ration limits and gift rules
Certain high-value items are limited each month per household.
- Commissary & Military Clothing Sales items: Cannot be transferred or gifted under any circumstances.
- Tobacco: No more than 25 cigarettes, 10 cigars, or 60 grams of pipe tobacco.
- Coffee: No more than 500 grams of coffee (or 125 grams of instant coffee).
- Liquor: No more than one bottle (maximum 1.2 liters / 1 U.S. quart).
When shopping or dining off-post in the local community, you can save the 19% (or 7% reduced) German Value Added Tax using VAT relief forms purchased through your installation VAT Office.
- NF1 Form: For individual purchases under €2,500.
- NF2 Form: For large purchases valued at €2,500 or more (requires pre-authorization).
Caution: Never split a single invoice across multiple NF1 forms to bypass the €2,500 limit. This is tax fraud. Always show the VAT form to the shop before you pay.
- You cannot run an unapproved business out of government housing. You are strictly forbidden from using your tax-free privileges, APO mail, Commissary goods, or VAT forms to support any private business. All business ventures must be approved by USAG Stuttgart.
- German weapon laws are incredibly strict. Do not ship or hand-carry firearms into Germany without coordinating with the Stuttgart Rod & Gun Club and the Customs Office first.
Have questions regarding import documents, selling a vehicle, or shipping guidelines? Contact your local customs representatives:
- Location: Bldg. 2913, Room 303, Panzer Kaserne
- Office hours: Mon. – Fri. , 0800 – 1600 (closed on U.S. Federal Holidays)
- DSN: 596-2657 / 2731 / 2732
- Commercial: 09641-70-596-2657 / 2731 / 2732
- After-hours fuel cards (Rental POV): Military Police Station
- Email: usarmy.wiesbaden.usareur.mbx.opm-stuttgart-customs@army.mil
- Tax Relief Services (VAT/UTAP): Visit your local Stuttgart MWR VAT Office on Panzer Kaserne.