The German Bill with Translation to English: 1990

Bill d.d. October 31 1990 Bundestag Drucksache 11/8393

The Bundestag has passed into law the following bill:

Article 1

The Military Fund

  1. The Federation establishes a dependent special fund Federal Military Fund. The Fund is under the rule of the Federal Minister of Defense.
  2. Expenditure of the Federation in connection with the military and civil defense and the participation in the Defense Alliance are paid by the Fund exclusively. Beside the properties of the Federal Army only the Fund is liable with regard to military defense obligations which the Federation is bound to meet.

Article 2

The Conversion Fund with regard to Armaments.

  1. The Federation establishes a dependent special fund Federal Fund for the Conversion of Armaments productions. The Federal Minister of Labour and Social Affairs has the management of the Fund in consultation with the Federal Minister for Environmental Affairs, Nature Protection and Nuclear Reactor Security, the Minister of Defense and the Minister of Economic Affairs.
  2. The Federal Fund furthers the conversion of armaments in ecologic and social responsible productions. The Federal Fund serves also the financing of expenditure of the Federation in connection with measures with regard to disarmament, promotion of the understanding between peoples, world peace and development aid.
  3. A permanent Advisory Council is established attached to the Federal Minister of Labour and Social Affairs, which Council advises the Federal Minister with respect to the expenditure of federal resources. The Advisory Council has to consist of members who reflect the different interest groups in the measure of the targets which have to be promoted according to paragraph 2.

Article 3


  1. The budget year of the Fund is the calendar year.
  2. The Federal Minister of Defense makes in agreement with the Federal Ministers concerned a draft budget with respect to the expected revenue and expenditure in relation to a budget year, which draft budget is fixed by the Federal Government. Destinations in other acts and regulations which are related to the Federal budget, are valid also for these budgets as far as in this act is not fixed otherwise. Article 26 paragraph 2 of the Federal Budget Act is not applicable.
  3. The budget is fixed and published by law.

Article 4

The regulations of the Federal Accountability Act about the rendering of the accounts are applicable so that instead of the Federal Minister of Finance in the case of article 1 the Federal Minister of Defense is responsible, and in the case of article 2 the Federal Minister of Labour and Social Affairs.

Article 5


  1. Only contributions flow to the Military Fund which are levied according to the following paragraphs. The Federation, the States of the Federation and other independent and dependent legal bodies and authorities according to public law may not support the Fund financially or otherwise. The financing by means of loans and bonds is prohibited.
  2. The parts of the military tax, about which the exemption according to article 6 has been communicated flow to the Federal Fund for the Conversion of Armament productions.
  3. The Federation levies the military tax as a purpose income tax. Who has to pay income tax according to the Income Tax Act, has also to pay military tax.
  4. The military tax is levied as percentage of the income tax amount, according to the regulations of the Income Tax Act.
  5. The percentage according to paragraph 4 is fixed by law.
  6. In case of income from dependent labour the military tax is levied in the way of deduction from the salary. The regulations of the Income Tax Act with regard to tax deduction from the salary (salary tax) are applicable conformably.
  7. On occasion of the distribution of the income tax revenue, the military tax revenue has to be considered as portion of the income tax part, which is destined for the Federation.

Article 6


  1. Who on grounds of conscience rejects the military defense has the right to exemption of the military tax.
  2. The exemption of the Military Tax has to be communicated in writing. The request has to be made for each tax year together with the income tax return.

Article 7

Complaint lodged in order to have established a fact.

  1. Everybody can lodge the complaint, that contrary to article 1 paragraph 2 military and civil defense expenditure are financed from other means than from those of the military fund.
  2. Everybody can lodge the complaint, that contrary to article 2 paragraph 2 resources are spent to other purposes than the purposes mentioned there.
  3. Appeal to the administrative law courts is open for complaints in order to have established such facts.

Article 8

This act enters into force the day after its publication.

Bonn, October 30 1990

  • Copyright and responsibility Erik Th. Hummels March 1996
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