10.14.8.60 Exempt Payments - Agreement with Germany

Exempt payments

Article 8, paragraph 4 of the Agreement with Germany provides that 'any German social assistance and payments of a similar character provided in case of need' are to be considered 'exempt income' under the Australian income test. This exemption only applies to people residing in Germany.

The following German payments are exempt income under the Agreement:

  • Benefits in accordance with the Federal Social Welfare Act (Bundessozialhlfegesetz- BSHG),
  • Welfare benefits for war victims* in accordance with the Federal War Victims Relief Act (Bundesversorgungsgesetz - BVG),
  • Unemployment assistance and integration assistance in accordance with Volume III of the Social Code (Sozialgesetzbuch Drittes Buch - SGB III),
  • Housing benefit (Wohngeld - WoGG),
  • Care benefits in accordance with Volume XI of the Social Code (SGB XI),
  • Child benefit (Kindergeld), and
  • Youth supplement in accordance with Volume VIII of the Social Code (SGB VIII).

* Excludes sickness benefit and injury pension (BeschƤdigtenrente)

Note: Apart from the above payments exempted under the Agreement, there are also payments exempted under domestic legislation. For example, German restitution payments are exempt under SSAct section 8(8). These payments are made to people living anywhere in the world. The Agreement does not change the treatment of these payments.

Act reference: SS(IntAgree)Act Schedule 14 Germany

SSAct section 8(8) Excluded amounts-general

Policy reference: SS Guide 4.3.6.30 Holocaust Restitution Payments - All Countries

Last reviewed: 9 November 2015