EUROPEAN PARLIAMENT
2009 - 2014
USERS' GUIDE

CODE OF CONDUCT FOR MEMBERS
DECLARATION OF FINANCIAL INTERESTS
The aim of this Users' Guide is to assist Members in applying the Code of
Conduct for Members of the European Parliament with respect to
financial interests and conflicts of interests ("the Code") and using the
Declaration of Members' financial interests ("the Declaration").
Its focus is based on Members' questions to the Advisory Committee on
the Conduct of Members ("the Advisory Committee"), as well as the
Advisory Committee's case practice and analysis. It explains the Code's
provisions article by article. The Declaration is elaborated on under
Article 4, which is its legal basis.
Apart from the information in this Users' Guide, Members are entitled to
seek advice on the interpretation and implementation of the Code and
the use of the Declaration from the Advisory Committee, in confidence
and within 30 days. Requests shall be addressed, by e-mail or letter, to
the Secretariat of the Advisory Committee:
Advisory.Committee@europarl.europa.eu
European Parliament
Secretariat, Advisory Committee on the Conduct of Members
rue Wiertz, 60
PHS 02A20
B-1047 Brussels
The Advisory Committee does not review or pre-screen Declarations
before their submission. However, the Secretariat of the Advisory
Committee can provide punctual technical assistance to fill in the
Declaration.
2
Articles 1 & 2
Guiding principles and main duties of Members
Members of the European Parliament shall comply with the highest
ethical standards and respect the Institution's reputation when they
exercise their duties. They shall act and vote according to their
convictions and for the greater good and never enter into any
agreement or commitment limiting their voting or freedom within
Parliament's bodies.
In the same vein, Members' legislative work and votes must be solely
motivated by the general interest: they shall not solicit, accept or receive
any reward, financial or otherwise, in exchange for their work, other
than the remuneration and allowances paid by the Institution. The
acceptance of money in exchange for supporting certain texts or
amendments or wielding influence over some of the Parliament's bodies
is strictly forbidden.
For the sake of openness and transparency, any form of support which is
granted to a Member by a third party in connection to the Member's
political activities, whether financial or in terms of staff or material, shall
be declared under Section (G) of the Declaration (cf. page 10 below),
together with the identity of this third party.
Article 3
Conflicts of interest
The Code of Conduct does not interdict conflicts of interests, but seeks
to ensure that any actual or potential conflict of interest is declared
promptly and transparently by a Member.
An actual conflict of interests exits when a Member has a personal
interest which could - but does not necessarily actually do - improperly
influence the performance of that Member's duties.
A potential conflict of interests exists when, for example, a Member is
asked to engage in an outside activity which could lead to an actual
conflict of interests.
3
A conflict of interest does not exist where a Member enjoys an
advantage on the basis of his/her belonging to the general population or
to a broad bracket of it. For instance, allowances or preferential rates
which are usually granted to senior citizens do not give rise to a conflict
of interest. Similarly, privileges granted to the inhabitants of, for
example, certain underdeveloped areas or to members of specific
ethnic, religious or social groups are not considered as potential causes
for a conflict of interest.
When a Member is facing an actual or potential conflict of interests and
cannot resolve it, it shall be reported in writing to the President. It shall
also be reported, in writing or orally, to the chair of any of Parliament's
bodies during the parliamentary proceedings in which the Member takes
part, thus ensuring maximum transparency and preserving the
Institution's reputation.
There is, however, no need to report a conflict of interest in this way, if
it is already obvious through the Member's Declaration.
Article 4
Declaration by Members
Deadline for submission
Each Member shall fill in, date, sign and submit their Declarations to the
President, via the Members' Administration Unit (office: PHS02A20,
email: Administrations-Deputes@europarl.europa.eu):
 after elections to the Parliament, by the end of the first partsession; or
 if the Member takes up office in the course of the parliamentary
term, within 30 days of taking up office; and
 always within 30 days of each change occurring, i.e. after any
modification of the Member's financial interests, for instance,
following a change in his/her salaries or mandates, a new outside
occupation, the acquisition of a holding in a company, his/her
appointment to an outside board, etc. (this list of examples is
indicative and not exhaustive).
4
The former obligation to update the Declaration only annually no longer
applies.
Incompatibility of functions
It is not within the remit of the Code, and thus not the competence of
the Advisory Committee to determine whether a position or mandate
held by a Member is incompatible with his/her duties as a Member. This
falls under the Act concerning the election of the Members of the
European Parliament by direct universal suffrage of 20 September 1976
and is the competence of Parliament's Legal Service.
Retirement pensions
Retirement pensions are by definition granted to persons who do not
carry out an occupation anymore. They are neither considered as a
remuneration for an occupation under Section (A) of the Declaration,
nor as a financial support granted by third parties under Section (G), and
therefore do not need to be declared. That said, Members always have
the possibility to declare their retirement pensions under Section (I) of
the Declaration, if they so wish.
Currencies and exchange rates
If sums to be declared by a Member are in a currency other than Euro,
they shall be converted and declared in Euros, using the exchange rate
applicable on the date when the Declaration is submitted to the
President.
Net / gross income
The Declaration of financial interests is not a tax or income declaration.
Its purpose is to guarantee maximum transparency towards the
European citizens. Given that tax bases and tax rates differ from one
Member State to another, Members shall declare the gross sums of their
incomes.
Categories of income
The monthly incomes to be reported under the various Sections of the
Declaration of financial interests are divided into four categories:
 EUR 500 to EUR 1 000 a month;
 EUR 1 001 to EUR 5 000 a month;
 EUR 5 001 to EUR 10 000 a month; and
 more than EUR 10 000 a month.
5
As a general principle, incomes corresponding to interests that have to
be reported pursuant to the Code shall be declared unless legal or
contractual impediments prevent the Member from revealing such
information.
When an occupation, membership, activity, holding or partnership is
either not remunerated, or remunerated below EUR 500 a month, it
shall still be declared, but no category of income needs to be specified,
unless the Member wishes to do so under Section (I) of the Declaration,
on a voluntary basis.
In cases where the Member's income is indivisible from the income of
his/her spouse (for instance, in case of the joint, matrimonial ownership
of an enterprise), an income category does not need to be declared, in
order to preserve the spouse's right to keep his/her personal data
confidential.
The Declaration form
Section (A)
The Member shall declare all the occupations that he/she has performed
and the memberships that he/she has held during the three years prior
to the parliamentary term when the Declaration is submitted by the
Member. Members who have been elected to multiple and successive
periods of office should consequently declare they have been Members
during those three years.
Section (B)
The Member shall declare the salary from mandates in any other
parliaments.
Since being a Member of the European Parliament is incompatible with
being a Member of a national parliament, the word "parliament" should
be understood as an appointed or elected political representative body,
at whatever level it may be, from local to international.
The declaration should be made regardless of the size of the salary.
If a Member exercises a mandate in a representative body which is not
considered as a parliament (for instance a city or regional council
6
committee or board), it may be declared, on a voluntary basis, under
Section (I) of the Declaration.
The word "salary" refers to a regular payment or remuneration and not
to occasional allowances received for defraying costs related to the
attendance at meetings, travel expenses, etc., except where such
allowances significantly exceed the costs actually incurred and therefore
can be reasonably presumed to comprise an element of remuneration.
Occasional allowances shall be declared under Section (G) if they
constitute a form of financial support granted in connection with the
Member's political activities.
Section (C)
The expression "self-employed person" should be interpreted broadly
and does not include any limitation to any specific professions or fields
of work. The expression is used to clarify that a "regular remunerated
activity" should be declared regardless of any employment, contractual
or informal relationship between the payer of remuneration and the
payee/Member.
Members are not required to declare the ownership of property or land
or the income generated from such ownership, unless this income is
paid for the activity of property management which the Member
undertakes as an employee or self-employed person. In that case, the
property management activity shall be reported under this Section.
However, ownership of property or land and/or the income generated
from it shall nevertheless be declared, if they are of such scale or
consequence that they constitute a financial interest which might
influence the performance of the Member's duties. That is reported
under Section (H) of the Declaration.
In cases where the ownership of property or land and/or the income
generated from it does not constitute a financial interest which might
influence the performance of the Member's duties, they may still be
mentioned under Section (I) of the Declaration, on a voluntary basis.
Section (D)
7
Membership of bodies established by Parliament does not fall within the
scope of this Section, as they do not constitute an "outside" activity.
Section (E)
The Code of Conduct mentions writing, lecturing and the provision of
expert advice as examples of remunerated activities to be reported
under Section (E). The examples are indicative and not an exhaustive list.
This implies that any other form of remunerated activity which a
Member undertakes in parallel to his/her duties has to be reported. This
could include, for example, remunerated punctual participation in
studies or polls, or the contribution to press articles.
Any form of compensation which a Member receives in return for
his/her activity is considered remuneration. It is not limited to financial
rewards, but also covers other forms of compensation, such as gifts or
payments, or donations in favour of a third party.
Members shall declare their occasional remunerated activities if the
total remuneration exceeds EUR 5 000 in a calendar year, regardless of
how many or how small portions make up the EUR 5 000 total. Thus, two
distinct situations may arise:
 If the total remuneration received in return for occasional
activities exceeds EUR 5 000 in a calendar year, the Member shall
provide detailed information of each of his/her activities, together
with the corresponding remuneration;
 If the total remuneration is below this threshold of EUR 5 000, the
Member has no legal obligation to report any of his/her outside
activities. The Member might nevertheless declare those activities
on a voluntary basis under Section (I) of the Declaration.
The expression "calendar year" refers to the current year and not to a
parliamentary year during the mandate.
8
Section (F)
The expression "holding" shall be interpreted broadly, including any
investments or rights, in or connected to, a company or a partnership,
an enterprise or a business.
Family companies, even of small or very small size, are not exempted.
Portfolio managed assets fall outside the scope of Section (F) of the
Declaration, unless the investment strategy or performance report may
serve as a basis for the identification of investments in specific economic
sectors, in which case it is for the Member, bearing in mind the Code's
guiding principle of openness, to decide whether he/she wishes to
declare it.
Pension funds, long-term treasury bonds and other collective investment
vehicles which do not allow for the identification of assets do not need
to be reported under Section (F) of the Declaration. If a Member
nevertheless considers that they constitute a financial interest which
might influence the performance of his/her duties, he/she shall report
them under Section (H) of the Declaration.
A Member shall declare his/her holding and income from it, as soon as
at least one of the two following conditions is met:
 There are potential public policy implications, meaning that the
field of activity of the company or partnership includes domains
in which public authorities usually legislate (i.e. the Member
could potentially influence Parliament legislation in favour of the
company or partnership); or
 The holding gives the Member significant influence over the
affairs of the body in question, meaning that it places him/her in
a position to orientate the strategic choices of this body in a
certain direction (as far as, for example, restructuring,
investment decisions, marketing strategies, mergers and
acquisitions, etc., are concerned).
9
Section (G)
Support which is granted to a Member by a third party, whether
financial or in staff or material, shall be declared if it is connected to the
political activities of the Member, regardless of whether these activities
are carried out within the European Parliament or within another body
such as, for example, an assembly, a city council or a political party.
Retirement pensions are not regarded as a form of support granted by a
third party in connection with the Member's political activities and
therefore do not need to be declared, unless the Member wishes to do
so, on a voluntary basis, under Section (I) of his/her Declaration.
Section (H)
The Code does not foresee any particular exclusion from the scope of
what is meant by "other financial interests", nor does it limit their scope
in any way or form: the Code does not exclude private assets from the
scope of the term "financial interests" so long as they might influence
the performance of the Member's duties. Private assets therefore need
to be declared if they might influence the performance of a Member's
duties.
Hence, stock options shall be reported under Section (H) of the
Declaration, so long as they might be seen to have such an influence.
The same goes for any assets or rights that have or will have a financial
value, as well as any income accruing from such assets or rights, relating
to occupations, activities or memberships declared pursuant to the
previous Sections of the Declaration.
This means that both the capital value and the accrued income/interest
from financial instruments should be declared, if they might influence
the performance of the Member's duties.
Under this Section, Members shall also declare the ownership of
property or land and/or the income generated from it, on the condition
that they constitute a financial interest which might influence the
performance of their duties (cf. Section (C) above).
Section (I)
10
Members who wish to declare anything not directly covered by Section
(A) to (H) can do so under Section (I), regardless of whether it concerns
financial interests, conflicts of interest, or general information of any
sort that the Member wishes to be transparent about.
Article 5
Gifts or similar benefits
NB: This section does not take into account the implementing measures
for this article currently under consideration by the Bureau Working
Group on the Code of Conduct for Members.
The procedure which shall apply when a Member receives a gift or
similar benefit can be explained as follows:
 Members are entitled to accept gifts or similar benefits, regardless
of their value, when they are not connected with the performance
of their duties. This implies, for instance, that gifts which are
offered within the family's or friends' circles may be accepted
even if their value excesses the threshold of EUR 150 and without
needing to be declared;
 When a Member receives a gift or a similar benefit in the
performance of his/her duties and in accordance with courtesy
usage, notably when he/she is representing the Institution in an
official capacity (for instance, when he/she is a member of a
delegation visiting a third country or welcoming official visitors
from this country), two situations may arise:
o If the approximate value of the gift exceeds EUR 150, it shall
be refused by the Member;
o If the approximate value is less than EUR 150, it may be
accepted by the Member. In this case, the Member shall
obligatorily hand it over to the President of the Parliament
and signal it to the Members' Administration Unit (office:
PHS02A20, email:
Administrations-Deputes@europarl.europa.eu), as soon as
the circumstances permit it.
Article 6
11
Activities of former Members
Former Members have been granted certain facilities, following from the
Bureau decision of 12 April 1999, consolidated in 2004 and 2009. Former
Members are thus entitled to:
 enter Parliament’s buildings in the three places of work and
Parliament’s information offices or regional information units in the
Member States on production of a ‘former Member of the European
Parliament’ badge, which they may obtain on request;
 use Parliament’s restaurants and cafeterias in the three places of
work;
 use Parliament’s libraries/documentation centres and car parks in the
three places of work;
 use of a ‘bureau de passage’ with telephone facilities for local calls in
each of the three places of work, and access to Parliament’s Intranet
website.
However, former Members who act professionally as lobbyists or
representatives directly linked to the EU decision-making process are
not entitled to these facilities, for as long as they engage in such
activities.
Article 7
Advisory Committee on the Conduct of Members
The task of the Advisory Committee is to monitor the implementation of
and adherence to the Code, to assess alleged breaches referred to it by
the President, and to give guidance to Members on the interpretation
and implementation of the Code. The Advisory Committee is a
multipartisan body with Members drawn from the bureaux of the
Committees on Constitutional Affairs and Legal Affairs and with reserve
members from the political groups thus not represented.
Requests from Members are treated confidentially and Members are
entitled to rely on the guidance, which is always given within 30 days.
Article 8
12
Procedure in the event of possible breaches of the Code of Conduct
It is the President who decides whether an alleged breach should be
referred to the Advisory Committee for investigation. If a referral is
made, the Advisory Committee may hear the Member concerned as part
of its investigation.
The ensuing recommendation to the President on a possible decision
may lead to the President laying down a penalty for the Member. This
follows the same rules as the measures listed in Rule 153(3) and the
appeal procedure defined in Rule 154 of Parliament's Rules of
Procedure.
Article 9
Implementation
NB: This section does not take into account the implementing measures
for this article currently under consideration by the Bureau Working
Group on the Code of Conduct for Members.
The Bureau is the body responsible for laying down implementing
measures, including a monitoring procedure, updating amounts
mentioned in the Code, and for proposing revisions of the Code.
13