Definition and Explanation of ‘Diets’
The term ‘Diets’ refers, in the legal context in Germany, to the compensation payments received by members of parliaments for fulfilling their mandate. Diets are not remuneration in the sense of labor law, but rather compensation for expenses for deputies at the federal, state, or European level. The purpose of the diets is to provide adequate financial support for officeholders during their term and to safeguard the independence of the mandate.
Legal Basis of Diets
Constitutional Aspects
The payment and amount of diets are directly regulated by the Basic Law (Grundgesetz, GG). According to Art. 48 para. 3 GG, members of the Bundestag are entitled to adequate compensation safeguarding their independence. This provision applies analogously in most state constitutions to the respective state parliaments.
Statutory Regulations
Bundestag Diet Law
The specific design of diets for members of the German Bundestag is set out in the ‘Members of Parliament Act’ (AbgG). This act specifies in detail the entitlement, amount, adjustment mechanisms, and tax treatment of parliamentary compensation, among other things.
State Laws
For state parliament members, the state parliamentary acts contain comparable provisions regarding entitlement, amount, and structure of the diets. Although these regulations are often based on federal law, they may vary in certain aspects depending on the federal state.
European Law
Members of the European Parliament receive advances and expense reimbursements according to the Statute for Members of the European Parliament. This statute uniformly regulates allowances across Europe.
Distinction from Other Benefits
In addition to diets, there are separately regulated flat-rate expenses, attendance fees, and insurance subsidies that are each governed by their own legal provisions. These do not fall under the main concept of diets but are intended to reimburse costs related to holding office.
Tax Treatment of Diets
According to § 22 No. 4 EStG, diets are considered taxable income. Parliamentary allowances are therefore taxed in full. Tax-free allowances generally no longer exist since taxation of diets was introduced nationwide in 1974. This also applies to similarly structured compensation at the state and European levels. Only additional mandate-related flat-rate expenses may be tax-exempt, insofar as they cover actual costs incurred.
Amount and Adjustment of Diets
The determination of diets is based on parliamentary resolutions. In the Bundestag, this responsibility lies with the plenary, which sets the amount by legislative resolution under the Members of Parliament Act. Since 2014, an automated adjustment mechanism linked to the development of gross wages in Germany has been in place, whereby compensation is reviewed and adjusted annually. Similar mechanisms apply in most federal states.
Legal Controversy and Constitutionality
Right of Self-Determination and Abuse Prevention
Since deputies, by virtue of their independence, determine their own income, there are repeated public and constitutional debates concerning the transparency and appropriateness of the amount of diets. The Federal Constitutional Court has confirmed in several rulings that the right of parliaments to decide for themselves must be accompanied by a duty of restraint in the setting of diets (see BVerfGE 40, 296 – Diets Ruling).
Transparency Requirement
The determination of diets must be conducted publicly, transparently, and in accordance with the requirement of transparency. This is derived from fundamental rights-based transparency requirements and relevant case law. Violations could in certain cases constitute a breach of the constitutional order.
Further Legal Aspects
Prohibition on Mandate Exercise and Secondary Income
Exercising the parliamentary mandate is principally designed to be a full-time activity. Nevertheless, secondary occupations may be permitted provided they are declared. Income from diets does not affect the right to earn additional income; however, there are comprehensive disclosure and publication requirements to avoid conflicts of interest.
Social Security Treatment
Diets do not constitute an employment relationship subject to social security contributions, as the mandate relationship is not an employment relationship in terms of social security law. Members of the Bundestag are generally not compulsorily insured during their term of office. After leaving office, there are provisions for transitional payments or pensions.
Diets in International Comparison
Internationally, different countries have varying regulations for compensating the exercise of parliamentary duties. While some states base compensation on average incomes, others align it with the country’s economic capacity or public opinion.
Literature
- Bundestag Printed Papers and Federal Law Gazette on Amendments to the Members of Parliament Act
- Federal Constitutional Court, Decisions on Diets, especially BVerfGE 40, 296
- State Laws on Compensation for State Parliament Members
- Statute on Compensation for Members of the European Parliament
Summary: Diets are legally established compensation for the exercise of parliamentary mandates. They are subject to strict statutory requirements regarding amount, adjustment, and transparency. Comprehensive tax treatment and the distinction from other benefits such as flat-rate expenses form further essential aspects. Their legal construct serves to secure the independence and efficiency of elected officeholders.
Frequently Asked Questions
What legal requirements must be observed when advertising diets in retail or online?
When advertising diets in retail or on the internet, the requirements of the Health Claims Regulation (Regulation (EC) No. 1924/2006) must in particular be observed. Only authorized nutritional and health-related statements may be used. Claims such as ‘Helps with rapid weight loss’ or ‘Protects against diseases’ are prohibited without prior authorization. Violations can be sanctioned with fines by the food monitoring authorities. In addition, information about ingredients, allergens, and any additives must be complete and correct in accordance with the Food Information Regulation (LMIV). Distance selling law also applies in online trade, including obligations to inform about return rights, prices, and supplier identification.
What are the labeling obligations for retailers and manufacturers with regard to diet products?
Manufacturers and retailers must label diet products correctly in accordance with the Food Information Regulation (EU) No. 1169/2011. This includes information about the name of the food, an ingredient list, allergens, nutritional information tables, best-before or use-by dates, the name and address of the responsible party, and— in the case of certain diets— instructions for use. For foods for special medical purposes or formula diets, special labeling requirements under Regulation (EU) 2016/128 must also be observed. Incorrect or missing information can not only lead to warnings from competitors but may also result in regulatory sanctions.
Is advertising with before-and-after pictures permitted by law for diets?
Advertising using before-and-after pictures is legally problematic. Under § 11 of the German Drug Advertising Act (HWG), advertising with depictions of changes to the body before and after using a product is prohibited for foods and particularly for dietetic products if health-related claims are made. For foods, such advertising can also be considered misleading within the meaning of Art. 7 LMIV if results are suggested that cannot be expected for every consumer. Violations may result in warnings and fines.
How is liability regulated if a diet product causes health damage?
If the consumption of a diet product leads to health damage, manufacturers, importers, or retailers are generally strictly liable under the Product Liability Act (ProdHaftG) for defective products. This includes both manufacturing and instruction errors (e.g., inadequate warnings or incomplete instructions for use). In addition, claims may also exist based on tort law (§§ 823 et seq. BGB) or contractual liability. Limiting liability by general terms and conditions is usually invalid.
Are special approvals required for the marketing of diet products?
Most diet products do not require special approval, unless they fall into the categories of foods for special medical purposes, novel foods (Novel Food), or dietetic foods covered by Regulation (EU) 2017/2281 (Novel Food) or Regulation (EU) 609/2013 for foods for specific groups. In these cases, official approval or notification is required. For other dietetic products, registration with the local food monitoring authority and compliance with the relevant labeling regulations are generally sufficient.
What special provisions apply to the marketing of diets to children or pregnant women?
For products specifically aimed at children, pregnant, or breastfeeding women, particularly strict regulations apply. For example, Regulation (EU) 609/2013 provides that foods for these population groups must meet special requirements regarding nutritional content, composition, and labeling. Advertising claims and dietary supplements targeting these groups are additionally regulated by specific guidelines and a much more restrictive approval process. Separate official examinations or authorizations may be required.
What rights do consumers have in the case of defective or incorrectly labeled diet products?
Consumers have all rights under §§ 434 et seq. BGB (warranty law) for defective or mislabelled diet products. This includes, in particular, the right to supplementary performance (replacement delivery or repair), withdrawal from the contract, reduction of the purchase price, and where applicable compensation for damages. For online purchases, there is also a right of withdrawal within 14 days under § 355 BGB unless the product is highly perishable or tailored to specific needs. In the case of serious defects, consumers may also report the matter to the relevant food supervisory authority.
