@barnee
You can form a Waffen-SS Army during the Non-Combat Movement phase as well as during Place New Units phase.
Example 1:
During Non-Combat Movement, Germany moves 1 Waffen-SS infantry unit from German controlled Novgorod through German controlled Belarus to German controlled Bryansk.
Also, Germany moves 1 Waffen-SS Panzer unit and 1 Waffen-SS Panzer Grenadier unit from German controlled Ukraine to Bryansk.
These 3 Waffen-SS units link up with a Waffen-SS Oberst-Gruppenführer unit that simultaneously moves from Western Ukraine to Bryansk.
The German player announces that these 4 Waffen-SS units now form a Waffen-SS Army - and moves all these Waffen-SS units to the Waffen-SS Army Board (next to the gameboard) and places them accordingly at the dice symbols (naturally the Waffen-SS Panzer unit must be placed at the 2-dice symbol in the back - and the Waffen-SS Oberst-Gruppenführer unit at the 2-dice symbol at the front of the Waffen-SS Army Board).
The Waffen-SS Army Marker belonging to that Waffen-SS Army Board is then placed in Bryansk.
This Waffen-SS Army is now ready for combat.
It doesn’t matter if Belarus or Bryansk were German or Soviet controlled at the beginning of the German players turn.
Naturally, none of these Waffen-SS units have taken part in any attack during this turn, since they would then have already moved - and could therefore not move during the Non-Combat Movement phase.
In this example, Novgorod, Ukraine and Western Ukraine are German controlled from the start of the German players turn.
Example 2:
The German player attacks with 1st and 2nd Waffen-SS Armies from German controlled Bryansk into Soviet controlled Smolensk - destroy all Soviet units - and takes control of Smolensk.
In this example both Waffen-SS Armies are identical and each consists of 1 Waffen-SS infantry unit, 1 Waffen-SS Panzer Grenadier unit, 1 Waffen-SS Panzer unit and 1 Waffen-SS Oberst-Gruppenführer unit.
The 2nd Waffen-SS Army has suffered casualties during combat - and has lost 1 Waffen-SS infantry unit. The remaining Waffen-SS units from the 2nd Waffen-SS Army are returned to the game board - and the 2nd Waffen-SS Marker is returned to the 2nd Waffen-SS Army Board.
During Non-Combat Movement the German player decides to reinforce Smolensk and moves one Waffen-SS Panzer unit from Western Ukraine to Smolensk - and announces that this Waffen-SS Panzer unit links up with the surviving Waffen-SS units from the 2nd Waffen-SS Army.
The 2nd Waffen-SS Army is now active again - and all units in this Army are moved to the 2nd Waffen-SS Army Board - and the 2nd Waffen-SS Army Marker is returned to Smolensk.
Example 3:
During the Repair and Purchase New Units phase, the German player purchases 1 Waffen-SS Oberst-Gruppenführer unit (and replaces a Waffen-SS infantry unit that is already present in Germany from a previous round with this Waffen-SS Oberst-Gruppenführer unit).
In Germany are also 2 Waffen-SS Panzer Grenadier units and 1 Waffen-SS Panzer unit from a previous round.
The German player announces that these Waffen-SS units link up to form a Waffen-SS Army. This Waffen-SS Army is ready for combat movement, combat etc. on this turn.