Related Rule
Germany
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
Germany’s Soldiers’ Manual (1991) states: “Cultural property may never be made the object of reprisals.” 
Germany, Taschenkarte, Humanitäres Völkerrecht in bewaffneten Konflikten – Grundsätze, Bearbeitet nach ZDv 15/2, Humanitäres Völkerrecht in bewaffneten Konflikten – Handbuch, Zentrum Innere Führung, June 1991, p. 8.
Germany’s Military Manual (1992), referring to Articles 52(1) and 53(c) of the 1977 Additional Protocol I, as well as to Article 4(4) of the 1954 Hague Convention for the Protection of Cultural Property, provides: “It is expressly prohibited by agreement to make reprisals against: … cultural objects”. 
Germany, Humanitarian Law in Armed Conflicts – Manual, DSK VV207320067, edited by The Federal Ministry of Defence of the Federal Republic of Germany, VR II 3, August 1992, English translation of ZDv 15/2, Humanitäres Völkerrecht in bewaffneten KonfliktenHandbuch, August 1992, § 479.
In another provision, the manual, referring to Articles 52(1) and 53(c) of the 1977 Additional Protocol I, as well as to Article 4(4) of the 1954 Hague Convention for the Protection of Cultural Property, provides: “It is prohibited to make cultural property the object of reprisals.” 
Germany, Humanitarian Law in Armed Conflicts – Manual, DSK VV207320067, edited by The Federal Ministry of Defence of the Federal Republic of Germany, VR II 3, August 1992, English translation of ZDv 15/2, Humanitäres Völkerrecht in bewaffneten KonfliktenHandbuch, August 1992, § 909.
Germany’s IHL Manual (1996) provides: “Reprisals are expressly prohibited against … cultural property”. 
Germany, ZDv 15/1, Humanitäres Völkerrecht in bewaffneten Konflikten – Grundsätze, DSK VV230120023, Bundesministerium der Verteidigung, June 1996, § 320.
Germany’s Soldiers’ Manual (2006) states: “Cultural property may in no event be made the object of reprisals.” 
Germany, Druckschrift Einsatz Nr. 03, Humanitäres Völkerrecht in bewaffneten Konflikten – Grundsätze, Erarbeitet nach ZDv 15/2, Humanitäres Völkerrecht in bewaffneten Konflikten – Handbuch, DSK SF009320187, Bundesministerium der Verteidigung, R II 3, August 2006, p. 8.
In 1990, during a parliamentary debate on the ratification of the 1977 Additional Protocols, a member of the German Parliament called the prohibition of reprisals as contained in the 1977 Additional Protocol I “newly introduced rules”. 
Germany, Lower House of Parliament, Speech by Günter Verheugen, Member of Parliament, 20 September 1990, Plenarprotokoll 11/226, p. 17919.
Upon ratification of the 1977 Additional Protocol I, Germany declared:
The Federal Republic of Germany will react against serious and systematic violations of the obligations imposed by Additional Protocol I … with all means admissible under international law in order to prevent any further violation. 
Germany, Declarations made upon ratification of the 1977 Additional Protocol I, 14 February 1991, § 6.
In 1995, in response to a private inquiry, the Department of Legal Affairs of the German Ministry of Defence stated: “According to international conventional law, reprisals are expressly prohibited against … cultural property”. 
Germany, Ministry of Defence, Response of the Department of Legal Affairs to a private inquiry, 19 December 1995, Doc. VR II 3-Az 39-61-18.