Legal Assistance during Pandemic - Army.mil
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2 1 ST TSC LEGAL INFORMER
WINTER 2020-2021
IN THIS ISSUE:
Legal Assistance during Pandemic x Legal Assistance During
Pandemic
To ensure the safety of our clients and staff, most legal assistance x Tax Year 2020 Income
offices in Europe are providing legal advice virtually by telephone or Tax Returns
videoconference. Notarizations and similar legal support that re- x Claims for Damage to
quire in-person contact with clients are still being pro- Quarters Caused by Mov-
vided, but most offices are doing this by appointment ers
only. Contact your local legal office at the numbers x Political Rules for German
listed on page 4 of this newsletter for telephonic ap- Local National Employees
pointments with U.S. and host nation lawyers. x Report of Foreign Bank
Accounts
Tax Year 2020 Income Tax Returns The 21st TSC Legal
Informer is the news-
By Mark Christensen letter of the 21st Thea-
As the Army continues to transition on many levels, the focus on tax ter Sustainment Com-
return preparation has changed from the full-service tax centers to mand (TSC) Office of
on-line self-preparation services available to military members, retir- the Staff Judge Advo-
ees, and civilian employees stationed overseas. As was the case cate.
last year, the Army will not operate a full service tax center in the Our mission is to pro-
Kaiserslautern Military Community during the upcoming 2021 tax vide outstanding legal
filing season. support to Soldiers,
The Economic Impact Payment (EIP), sometimes called the Corona Civilian Employees
Virus or Stimulus Payment, is not taxable. Taxpayers who did not and Family Members
receive the EIP can take a credit on their 2020 IRS Form 1040 for assigned to or support-
the undistributed amount. ed by the 21st TSC.
Our headquarters is
Filing a complete and accurate tax return is the responsibility of the
located in Kaiserslau-
taxpayer. Individuals eligible for Army Legal Assistance remain eligi-
tern, Germany. We
ble for tax advice, but we no longer prepare
have branch offices in
and file state and federal tax returns.
Baumholder and
There are multiple options available for filing Stuttgart, Germany,
state and federal tax returns. Programs can Mons, Belgium,
be purchased for self-preparation. Taxpayers Schinnen, the Nether-
can also pay commercial preparers to pre- lands and Camp Bond-
pare and file returns. Taxpayers should as- steel, Kosovo.
sess their own abilities to prepare a return on
Copies of this and pre-
their own, the complexity of their tax situa-
vious newsletters may
tion, the cost associated with the purchase of tax preparation soft-
be found at: https://
ware or services, and their willingness to manage complicated situa-
intra-
tions. Contact your local Army Legal Assistance Office for infor-
net.eur.army.mil/21tsc/
mation about tax filing obligations, due dates, and specific infor-
sja/SitePages/
mation about overseas tax situations. (Continued on page 2)
Home.aspx21 ST TSC L EGAL I NFORMER — W INTER 2020-2021 P AGE 2
2020 Income Tax Returns (continued)
Taxpayers who feel they are able to prepare their return on their own can use the following IRS
website: https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free. Taxpayers with income
below $66,000 who require commonly used forms can use this site to prepare and e-file their IRS
and state tax return. The website says that state return preparation and e-file is free, but some fees
may apply. Taxpayers with income over $66,000 who know how to prepare a tax return can use the
same website to prepare and submit their IRS return. The IRS does not offer a state tax return op-
tion for taxpayers with income over $66,000.
Active duty military members can use the free tax preparation and filing service offered by Military
One Source at https://www.militaryonesource.mil/. Military One Source has tax consultants availa-
ble to answer questions. Most active duty military members can use this state and federal tax filing
resource without extensive tax knowledge.
TurboTax Military offers a free state and federal tax return preparation and filing service for active
duty military E-1 through E-5 at their website: https://turbotax.intuit.com/personal-taxes/online/
military-edition.jsp. TaxSlayer offers free federal tax filing for active duty military (state returns may
cost a fee) at their website: https://www.taxslayer.com/products/taxslayer-military.
Claims for Damage to Quarters Caused by Movers
By Noel Van Zandvoort
When you arrive in Europe and rent a private leased house, it is customary to
pay a security deposit (often an amount similar to the first month's rent) in addi-
tion to your first month's rent. This security deposit comes into play at the time
you return the house to the owner and is used by the landlord to cover any cost
involving damages caused during the time the occupant was responsible for
the house. This means that when the movers deliver or pack your household goods or unaccompa-
nied baggage or temporary loan furniture and/or appliances are delivered, any damages to the
house caused by the contractors fall under the responsibility of the occupant. The occupant needs
to make sure that whoever damages the house repairs it. It's your responsibility to note this on the
contractor's paperwork.
Occupants of government leased quarters have the same responsibility as occupants of private
leased quarters. The only difference is that they do not have to pay a security deposit. Occupants of
government leased quarters will be held responsible by the US Government to pay for the costs of
repair for damages caused by movers if they fail to note damages on the carrier's paperwork.
Both occupants of private leased houses and Government leased houses need to notify their mili-
tary Quality Control Office (part of the military Transportation Office) as soon as possible if they no-
tice damages to the house caused by the movers upon delivery of their household goods or unac-
companied baggage. They also should annotate it on the documents which they have to sign at the
end of the delivery. As the damage to the quarters is not personal property, you will not be able to
file a claim with the Government in order to get compensated.
As for items ordered through the military Central Furnishings Management Office, you are required
to mention any discrepancies that occur during delivery/pick-up of government furniture in the com-
ments/remarks section of presented documents and to notify that office. Failure to do so could re-
sult in a request to the occupant to pay for the damages to the quarters.21 ST TSC L EGAL I NFORMER — W INTER 2020-2021 P AGE 3
Political Rules for German Local National
Employees
By Joerg Moddelmog
The German State of Rheinland-Pfalz will hold state elections on March 14, 2021. There will also
be German federal elections in September 2021. This may make you wonder about German rules
on political activity of employees at the work place. During the recent U.S. election, most of us re-
ceived briefings on the Hatch Act and other US laws and regulations that prohibit political activity by
Americans in the workplace. While these American laws do not apply to local national employees
working for the U.S. military, there are similar German rules. As a result, it is unlikely that German
local national employees will run through our installations shouting “Merkel for Chancellor.”
German labor law obligates the employee to be loyal and to take into account the interests of the
employer to have a peaceful workplace. This does not mean that the employee has to align his pri-
vate life and his official conduct with the interests of the employer without restrictions. However, it
may limit the ability of an employee to make political statements during meetings or in other settings
where it may affect peace in the workplace.
The employee has certain contractual obligations arising from the
employment relationship that can be violated by engaging in politi-
cal activity in the workplace. For example, an employee may not
interrupt his work to engage in political activity; agitate other em-
ployees, customers or suppliers; or improperly use the employer’s
property or work equipment (such as a company vehicle, tele-
phone, fax or e-mail).
If a statement is an attack on human dignity or is a formal insult to another person, the fundamental
German right to freedom of expression does not apply. However, at the workplace free speech may
be restricted further, taking into account all the circumstances of the individual case. A balancing
test will be applied, weighing the employee’s interests of freedom of expression against the employ-
er’s legal interests in restricting the right to freedom of expression.
Partisan political activity at the workplace can endanger the work process and the peaceful cooper-
ation within a company and, therefore, is prohibited. This prohibition is applicable to any and all po-
litical activity and does not have to be in connection with a particular political party but to political
activities of any kind. According to the case law, a concrete threat to the peace at the workplace is
not even necessary.
Yet, these limitations on the employee’s rights are not a one-way street. They also extend to the
employer and the Works Council. The German Personal Representation Law
(Personalvertretungsgesetz or PersVG) prohibits both the employer and the Works Council from
any partisan political activity in the workplace. That means they cannot advocate for or against a
political party. This includes advertising; distributing propaganda; collecting signatures; distributing
political newspapers, printed documents and leaflets; posting posters; and organizing resolutions in
the workplace. The function of the Works Council is to monitor compliance with the rights and pro-
tection requirements of employees and to solve certain issues with the employer by co-
determination or cooperation. Unions, on the other hand, are separate organizations that negotiate
collective tariff agreements and call for strikes in order to achieve labor-related goals.
If you have questions about German employee’s rights to political expression in the work place,
contact your local civilian personnel office.21 ST TSC L EGAL I NFORMER — W INTER 2020-2021 P AGE 4
Report of Foreign Bank 21st TSC Legal Offices
Kaiserslautern
Accounts Kleber Kaserne, Bldg. 3210
Legal Assistance: DSN 483-8848/6782
The deadline for filing a Report of Foreign Bank and Fi- Tax Assistance: DSN 483-8848
nancial Accounts (FBAR) with the Department of Treas- Claims: DSN 483-8968
ury is April 15, 2021. If you had over $10,000 in a for- International Law: DSN 483-8854/8859
eign bank account (or accounts, in the aggregate) at any Trial Defense Service: DSN 483-8397
time during 2020, you must file a FBAR by the deadline. (Civilian: +49-631-411-XXXX)
The FBAR deadline co- Panzer Kaserne, Bldg. 3004
incides with the filing Administrative Law: DSN 523-0470
deadline for federal in- Criminal Law: DSN 523-0488
come taxes. However, Special Victim Team: 523-0526
the FBAR is NOT filed (Civilian: +49-0611-143-523-XXXX)
with your taxes and is
NOT sent to the Inter- Baumholder Law Center
nal Revenue Service. Smith Barracks, Bldg. 8680
Instead, it is filed with a Legal Assistance: DSN 531-2445
separate agency within the Department of Treasury, the Trial Defense Service: DSN 531-2463
Financial Crimes Enforcement Network (FinCEN). This (Civilian: +49-611-143-531-XXXX)
must be done online using FinCEN Form 114. More in-
formation is available at the IRS web site: https:// Stuttgart Law Center
www.irs.gov/businesses/small-businesses-self- Kelley Barracks, Bldg. 3312
employed/report-of-foreign-bank-and-financial-accounts- Legal Assistance: DSN 421-4152
fbar. (Civilian: +49-711-729-4152)
On-post credit unions and the Community Bank are not Northern Law Center
considered foreign banks for FBAR purposes. However, SHAPE (Mons, Belgium), Bldg. 318
host nation bank accounts, such as accounts at a Volks- Legal Assistance: DSN 423-4910 or
bank or Sparkasse, are considered foreign accounts and 4868
must be reported on an FBAR if the threshold mentioned (Civilian: +32-65-44-4910 or 4868)
above is met. Whether the account produced taxable
income has no effect on whether the account must be
reported for FBAR Netherlands Law Center
purposes. USAG Benelux-Brunssum, Bldg 8
Legal Assistance: DSN 597-4182
There are both civil (Civilian: +31-45-534-0182)
and criminal penal-
ties for not filling a Kosovo Law Center
FBAR. If you should Camp Bondsteel, Bldg 1330C
have been filing Legal Assistance: DSN 781-4575
FBARs in the past (Civilian: +383-49-774-628)
and failed to or
have questions con-
cerning this issue,
you should make an
appointment to see
an attorney at your
local legal office.21 ST TSC L EGAL I NFORMER — W INTER 2020-2021 P AGE 5
Stuttgart Office Honored
A number of personnel from the Stuttgart Law Center were honored on 7 October 2020 for win-
ning the Army Chief of Staff’s Award for Excellence in Legal Assistance. Pictured left to right are
SGT David McDonald, CPT Evan Freemyer, CPT Robert Duffie, Ms. Kathrin Shories, Mr. John
Matlock and SPC Dana Young
KAISERSLAUTERN LEGAL ASSISTANCE OFFICE
Directions to Kleber Kaserne: From Vogelweh, Ramstein, or Landstuhl take the Autobahn A6 in the di-
rection of Mannheim. On your right you will see a large store called Möbel Martin. Make sure you are in the
right lane as you take the Kaiserslautern Ost Ausfahrt (exit). Turn right as you leave the exit ramp and drive
downhill until you reach a stop light. Proceed straight ahead at the intersection and follow the priority road as it
curves to the right behind the Real store. Enter Kleber Kaserne by the east gate. Turn right after passing the
clinic. Drive north until you reach an intersection with 4 stop signs. Bldg. 3210 sits to the left of that intersection.
Parking on Kleber Kaserne is difficult—allow a few extra minutes to circulate until you find an open spot. Enter
Bldg. 3210 from the door on the east end of the building.
Kaiserslautern Kaiserslautern
Centrum Exit A6 Ost Exit
GPS Coordinates
Möbel Martin for Kleber Kaserne:
N 49 26.404 /
E 007 48.579
Daenner
Cemetery
Kaserne
Mannheimer Str.
Kleber Kaserne Real
Panzer Kaserne
BLDG. 3210
Not to scale
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