The diplomatic missions and career consular posts as well as diplomats, career consular officers, members of the administrative and technical staff along with members of their families are exempt from all national, regional and municipal dues and taxes, personal or real. Indirect taxes which are as a rule incorporated into the price of goods and services are, however, not included in this general exemption. Taxes on private income having its source in the receiving State are also excluded from the exemption.

Within certain limits, relief may be provided from the indirect taxes referred to in the information on value-added tax and energy tax on the basis of reciprocity as part of courtoisie internationale.

The diplomatic missions and career consular posts as well as diplomats, career consular officers, members of the administrative and technical staff along with members of their families are furthermore not exempt from charges levied for specific services rendered, for example garbage collection, sewage and connection charges for municipal services, etc.

Under Article 37 (3) of the VCDR in association with Article 33 thereof or Article 49 (2) of the VCCR, service staff are exempt from German social security provisions and from taxes on the emoluments they receive by reason of their employment.

The taxes and charges from which the diplomatic missions and their home-based foreign members may be exempted on the basis of agreed reciprocity are specified in the sections about value-added tax and other taxes and charges. There can be no further relief from taxes or exemptions from charges above and beyond those stated there.