Commissary and Exchange in Germany for Military Retirees Without SOFA Status
A military retiree living in or visiting Germany for 30 days or more can shop at the commissary and exchange, but not tax-free: every purchase is recorded on a German customs card and German duties are paid on it. Misreporting can end in a German tax evasion prosecution.
Also called: commissary, exchange, PX, BX, AAFES, DeCA, Pink Card, AEF 550-175K, German customs, Zollamt, SOFA, military retiree, DD Form 2.
The tax-free privileges of U.S. forces in Germany come from the NATO Status of Forces Agreement and its German Supplementary Agreement, and they belong to people who have SOFA status: service members, civilian employees and their dependents. A military retiree living in Germany usually has none, and with it goes the ration card, VAT relief and fuel ration privileges. What the retiree keeps is a narrower, taxed access.
What the Exchange publishes. A retired U.S. service member and dependents may use commissary and exchange facilities in Germany if they are ordinarily resident in Germany or visiting for 30 days or more. Rationed items may not be bought. Every purchase, including online orders and curbside pickup where offered, is subject to German customs duties. Entry requires the retiree ID (DD Form 2 Retired or DD Form 1173) and a German customs certificate. The Exchange cites the German Forces Customs Law and Ordinance and Army in Europe Regulation 550-175.
How it works in practice. The 21st Theater Sustainment Command's legal office describes it this way: retirees without SOFA status are issued Army in Europe Form 550-175K, the "Pink Card," record every purchase on it, report it monthly to the German customs office (Zollamt), and pay the duties and taxes due. A retiree who needs help shopping may register a VA-authorized family caregiver as a shopping assistant, whose card is marked "Erfüllungsgehilfe" (vicarious agent), but the retiree stays responsible for the reporting.
The risk is not small. Military police customs and German customs check reported purchases against the commissary's itemized sales records. A mismatch can lead to titling under Army in Europe and Africa Regulation 27-9 for civilian misconduct and under Regulation 600-1 for abuse of logistical support or possession of tax-free goods, loss of shopping privileges or a bar from the installation, and charges under the German Fiscal Code, which carries fines or imprisonment.
A retiree who works for U.S. forces as a civilian employee, or is a dependent of someone with SOFA status, holds that status through the job or the sponsor rather than through retirement, and the rules above do not apply.
Thresholds
Thresholds for Commissary and Exchange in Germany for Military Retirees Without SOFA Status
Gate
Rule
Military retirees and their dependents
This is a retiree privilege. Veterans who did not retire have a separate, narrower route in Germany if they hold a Purple Heart, were prisoners of war, have a service-connected disability, or are VA caregivers.
Thirty days in Germany, and duties on everything
The retiree must be ordinarily resident in Germany or visiting for 30 days or more. Rationed items are excluded, and German customs duties are due on every purchase.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.