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Register and pay air traffic tax


If you are an air carrier transporting passengers commercially from Germany, you must pay air traffic tax. Non-commercial passenger air traffic carried by private individuals and cargo flights are excluded from the tax.

In principle, all departures by aircraft and rotorcraft from German airports are taxed. Taxpayers registered for air traffic tax, i.e. air transport companies or their tax representatives, must submit a monthly tax return.

If you are not registered for the tax, you are required to submit the tax declaration immediately for each departure and pay the tax immediately.

The air transport tax is assessed per passenger according to the distance to the destination and is divided into 3 distance classes.

  • Distance class 1 includes: Destinations within Germany,
  • Destinations in member states of the European Union (EU),
  • Destinations in countries that are candidates for EU membership,
  • destinations in member states of the European Free Trade Association (EFTA) and third countries located within this distance class (in particular Turkey, Russia, Morocco, Tunisia, Algeria, United Kingdom).

Distance class 2 includes:

  • Countries that do not fall within distance class 1 up to a distance of 6,000 kilometers (other North and Central African countries, Arab countries, Central Asian countries).

Distance class 3

  • fall all other destinations not covered by distance classes 1 or 2.

For a complete list of countries that belong to distance classes 1 and 2, please refer to Annexes 1 and 2 of the Air Transport Tax Act. The tax rates per distance class are adjusted annually.

For so-called island flights, i.e. departures from domestic and to domestic, Danish or Dutch North Sea islands, a reduced tax rate applies. This is 20 percent of the standard tax rate and applies if the islands are not connected to the mainland by a tide-independent road or rail connection and if the point of departure or destination is no further than

  • on the mainland is no more than 100 kilometers as the crow flies from the coast, or
  • is located on another domestic, Danish or Dutch North Sea island.

In some cases, departures may be exempt from air transport tax. You can find out when the exemption applies on the Customs website.

Process flow

You can file for aviation tax by mail, email, fax, or through the online service of Customs' Citizen and Business Portal.

Online registration:

  • Log in to the Citizen and Business Customer Portal using your ELSTER certificate and password.
  • Under "Services," select the "Transport Tax" business layer. Then select "Air transport tax."
  • Access the form and fill it out completely online.
  • If necessary, you have the option to upload attachments.
  • When the form no longer contains any errors and you have confirmed the declaration of commitment, you can submit it.
  • The data of your electronic tax declaration will be sent to the selected main customs office and checked upon receipt.
  • In case the main customs office wants to deviate from your tax declaration, you will receive a tax notice.

Filing by mail, fax or e-mail:

  • Access and complete Form 1110, "Air Tax Filing."
  • Send the completed form by mail, fax or scanned by e-mail to the responsible main customs office.
  • In case the main customs office wants to deviate from your tax declaration, you will receive a tax notice.

The responsible main customs office can demand a security from you if there are signs that the tax is at risk. The amount of the security may not exceed the amount of the tax expected to be incurred for 2 calendar months.

Requirements

  • Air carriers without a registered office in Germany or another EU member state must appoint a tax representative.
  • Air carriers with more than 2 departures from a domestic point of departure per calendar year must register with the responsible main customs office.

Which documents are required?

  • Form 1110 "Air traffic tax registration".
  • if you wish to issue a SEPA company direct debit mandate to the relevant main customs office: Form 0591 E

What are the fees?

There are no costs involved.

What deadlines do I have to pay attention to?

  • Submission of the tax return: by the 10th day following the end of the calendar month in which the tax arose or a tax exemption was claimed.
  • Due date: the tax is due on the 20th day following the end of the calendar month in which it arose
  • Special rule for non-registered tax debtors: the tax declaration must be submitted immediately for each departure and is due immediately

Applications / forms

Forms available: Yes

Written form required: Yes

Informal application possible: No

Personal appearance required: No

Online services available: Yes

Appeal

  • Appeal
    Detailed information on where and how to file an appeal can be found in the tax assessment notice.
  • Action before the tax court (usually after the objection procedure)

What else should I know?

There are no clues or specifics.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

16.01.2023

Author

The text was automatically translated based on the German content.

Data protection information


Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)