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Apply for permission to carry out the activity of tax officer for air carriers

As a tax officer, you represent an air carrier in the fulfilment of its tax rights and obligations under the Air Traffic Tax Act. As a tax officer, you must fulfil the obligations of the air carrier as your own. You have the same rights and obligations as the representative. Together with the air carrier you represent, you are jointly and severally jointly liable for air traffic tax.

You may act as a tax officer for several air carriers. In order to ensure tax revenue, you must immediately notify the Hauptzollamt of changes in your circumstances as well as over-indebtedness, impending or incursion of insolvency, suspension of payment and submission of the application for the opening of insolvency proceedings in writing.

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

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