If you think you might be covered by any of the “other circumstances”, you should contact legal, accounting and tax experts who can assist you. A SOFA should clarify the conditions under which the foreign army can operate. As a rule, purely military and operational matters, such as the location of bases and access to facilities, are covered by separate agreements. A SOFA focuses more on legal issues related to military persons and property. This may include issues such as entry and exit into the country, tax obligations, postal services or the conditions of employment of nationals of the host country, but the most controversial issues are civil and criminal justice on bases and personnel. For example, if a spouse of an active U.S. military worker accepts a job at a German company, would he be entitled to German benefits? What kind of tax issues could there be? Or do we assume that a person from the United States, the United Kingdom or Canada works for a company established in their home country and which has a contract for the provision of services in Germany? Would health insurance issues and benefits be involved? A Forces Agreement (SOFA) is an agreement between a host country and a foreign nation that deploys armed forces in that country.