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allowances because of their specific working conditions. The main allowances include in particular
               the  irregular  service  allowance  (VEB).  Occasionally  the  manager  can  nominate  an  employee  who
               performs well with a merit allowance (granted for one year and capped at 10% of the salary) or with
               a bonus (ranging from €100-€1000, the average amount per allowance per unit differs: €350/€500).
               These rewards can in principle not be more than 20% of the  gross annual salary per year. These
               allowances  are  granted  and  audited  for  legitimacy  by  the  brigade  management  team  and  HR
               management at national level. Every year a financial budget is allocated to each brigade. This budget
               is also used for financial remunerations.

               198.   The  GET  is  pleased  that  ordinary  salaries  and  allowances  for  special  functions  etc.  are
               statutorily fixed in both services. It notes that this is not the case in respect of bonuses for excellent
               performance, helping colleagues, attitude and behaviour. The GET fully understands that bonuses in
               various forms may be useful tools to encourage good behaviour in the service. That said, the GET
               takes  the  view  that  such  bonuses  to  individual  employees  may  be  decided  on  a  too  loose
               discretionary basis, if they are not established on objective criteria. The GET did not come across any
               misgivings in practice in this respect, but encourages the police authorities to keeping this system
               under review.

               Conflicts of interest

               199.   The GET notes that there is no general definition of conflicts of interest. That said, particular
               situations of conflicts of interest are regulated to various degrees concerning, for example, secondary
               activities and gifts etc. Furthermore, certain officials on designated posts are to declare their financial
               interests as a preventive measure, but personal/commercial relations with associated persons and
               family members etc. are not always recognised in this respect.

               200.   The GET takes the view that the rather narrow approach to what constitutes a conflict of
               interest,  except  for  certain  specifically  prescribed  situations,  limits  the  possibilities  to  deal  with
               unforeseen situations. This, in relation to the strong notion of trust within the system which where
               the officials, in the first place, are to assess potential conflicts of interest by themselves (e.g. whether
               an outside activity constitutes a conflict or not) opens up the use of “grey-zones”. The GET believes
               that a more general definition of what may constitute conflicts of interest could be useful in this
               respect.  Moreover,  such  a  definition  should  be  combined  with  requirements  to  declare/report
               potential  situations of  conflicts of  interest within  the  police  hierarchy.  In  such  a way  breaches of
               duty, originating from different forms of unforeseen conflicts of interest, whether of a personal or a
               financial nature, could be better prevented. A general definition of conflicts of interest and an ad hoc
               reporting  regime  should  preferably  form  part  of  a  future  code  of  conduct,  as  recommended  in
               paragraph 154.

               Prohibition or restriction of certain activities

               Incompatibilities and outside activities

               201.   The NPN and KMar employees must report any secondary activity that could affect police
               interests  and  must  have  permission  to  exercise  such  secondary  activities.  However,  there  is  no
               reporting obligation if there is no conflict of interest; in the first place, the employees themselves are
               to  assess  whether  there  is  any  conflict  of  interest  with  intended  secondary  activities.  If  the
               employees are in doubt, they must consult their direct managers.

               202.   At  the  NPN,  the  general  rules  on  secondary  activities  are  included  in  Article  55a  of  the
               General Legal Status (Police) Decree (BARP) and Article 14a of the Legal Status (Volunteer Police)
               Decree (BRVP). The Secondary Activities Memorandum of 2014 lays down guidelines regarding the
               prohibition  of  secondary  activities  (incl.  criteria,  statutory  limitations  and  indicative  examples  of
               situations).  The  memorandum  provides  an  assessment  framework  for  the  permissibility  of  such



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