Transitional allowance

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In Germany, transitional allowance as a one-off payment is, in addition to the monthly transition fees, the main type of financial service provision for temporary soldiers ( Section 3 (4) No. 3 SVG ). It represents a "severance payment" or "separation allowance".

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Temporary soldiers in the German Armed Forces receive transitional allowance if they have had military service of more than six months, if their employment relationship ends due to the expiry of the period for which they are appointed to it ( Section 54 (1) SG ), or due to incapacity . The entitlement arises on the day of leaving the service. The transitional grant is paid in one lump sum. ( Section 12 (1) SVG ) Voluntary military service and professional soldiers who leave the service are not entitled to transitional allowances.

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The transitional aid is measured for soldiers on time which is not holder of incorporation certificate or registration certificate is, after the period of service and the amount of remuneration (which includes basic salary , family allowance and allowances under the Federal Remuneration Act ) last month ( § 12 para. 2 SVG ):

  • less than 18 months 1.5 times the amount
  • 18 months and less than 2 years 1.8 times the amount
  • 2 and less than 4 years double the amount
  • 4 and less than 5 years 4 times the amount
  • 5 and less than 6 years 4.5 times the amount
  • 6 and less than 7 years 5 times the amount
  • 7 and less than 8 years 5.5 times the amount
  • 8 and less than 9 years 6 times the amount
  • 9 and less than 10 years 6.5 times the amount
  • 10 and less than 11 years 7 times the amount
  • 11 and less than 12 years 7.5 times the amount
  • 12 and less than 13 years 8 times the amount
  • 13 and less than 14 years of age 8.5 times the amount
  • 14 and less than 15 years 9 times the amount
  • 15 and less than 16 years 9.5 times the amount
  • 16 and less than 17 years of age 10 times the amount
  • 17 and less than 18 years of age 10.5 times the amount
  • 18 and less than 19 years of age 11 times the amount
  • 19 and less than 20 years 11.5 times the amount
  • 20 and more years 12 times the amount

Appointment to the employment relationship before July 26, 2012

For the pension recipients existing on July 26, 2012 (entry into force of the Bundeswehr Reform Accompanying Act) as well as for soldiers who were appointed to the service of a temporary soldier before this date or who performed a fitness exercise under the Fitness Exercise Act, the previous law continues to apply, provided that there was no interruption between the employment relationships or the employment relationship was not extended after May 23, 2015 due to voluntary further obligation ( Section 102 SVG ). Accordingly, the amount of the transitional allowance for this group of people after a period of service is

  • less than 18 months one and a half times,
  • 18 months and less than two years four-fifths as much,
  • two and less than four years twice,
  • four and less than eight years four times,
  • eight up to and including 20 years six times as much,
  • eight times as much for more than 20 years

the remuneration of the last month.

Transitional allowance for short military service

Temporary soldiers with a period of military service of up to six months whose employment relationship ends due to the expiry of the period for which they were appointed or due to incapacity to work, as well as aptitude practitioners who are not taken on as temporary soldiers after the fitness exercise, receive a transitional allowance. It amounts to 105 euros for each full month of military service, otherwise 3.50 euros per day ( Section 13 SVG ).

Tax consideration

The transitional aid matters in income tax as taxable income . Temporary soldiers whose employment relationship was established before January 1, 2006, is entitled to a tax exemption amounting to 10,800 euros ( Section 52 (4) sentence 3 EStG ).

Competitions and special cases

Incorporation certificate

For holders of an integration certificate, the transitional allowance is 25 percent. If the right from the integration certificate expires and no application is made for a registration certificate, the rest of the transitional allowance will be paid out. In the cases of Section 9 (5) Nos. 2 to 4 SVG, this is only done on request, otherwise ex officio.

Registration certificate

For holders of a registration certificate , the transitional allowance is 50 percent. In principle, you can choose the transitional allowance within a period of eight years after the registration certificate has been issued and returned. The subsequent acquisition of the registration certificate against repayment of the granted transitional grant is not permitted.

Re-users

For re- users, the transitional allowance is based on the total length of service; however, it is reduced by the amount paid earlier ( Section 13a (1) sentence 7 SVG ).

Leave of absence, absence from work, parental leave

In the case of soldiers who were on leave without pay or during a previous military service without military pay, who culpably and unlawfully stayed away from work and who lost their pay or military pay for this time, or who were employed part-time, the amount of the transitional allowance is in to reduce the ratio that corresponds to the period of leave of absence, absence or the reduction of full-time employment to the total length of service. Additional periods of service for the use of parental leave are taken into account as service periods when calculating the transitional allowance. ( § 13b SVG )

Attachment and assignment

Claims to transitional aid can neither be seized, assigned nor pledged ( Section 48 (2) sentence 1 SVG ).

Offsetting and retention

A right of set-off or retention against a claim to transitional allowance can only be asserted against the recipient because of a claim arising from the employment relationship. These restrictions do not apply if the recipient is entitled to compensation for intentional tort ( § 50 S. 2 f. SVG ).

"Dishonorable Dismissal"

If the temporary soldier is pending judicial disciplinary proceedings at the time of termination of the employment relationship, which will lead to the loss of the legal status of a temporary soldier ( Section 54 Paragraph 2 No. 2 SG) or to dismissal ( Section 55 Paragraph 1 or 5 SG) could, the transitional allowance (including the transitional allowance for short military service) may only be granted after the legally binding conclusion of the procedure and only if there has been no loss of pension benefits ( Section 12 (8) SVG ; Section 82 WDO ).

Reduction or withdrawal as a disciplinary measure

In the case of soldiers who are entitled to transitional allowance, the disciplinary measure of reducing the pension consists of reducing the transitional allowance by half. In addition, transitional fees and compensation payments can also be reduced. When the retirement pension is withdrawn, the former soldier loses the right to an unpaid transitional allowance. ( § 67 WDO )

BAföG

Transitional grants are not taken into account when calculating assets under the Federal Training Assistance Act ( BAföG ) ( Section 27 (2) No. 2 BAföG).

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