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Apply for permission to act as a tax officer for air carriers

As a tax officer, you represent an air carrier in fulfilling its tax rights and obligations under the Aviation 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 person represented. Together with the air carrier you represent, you are jointly and severally liable for the air traffic tax.

You may act as a tax officer for several air carriers. In order to secure the tax revenue, you must immediately notify the Main Customs Office in writing of changes in your circumstances as well as over-indebtedness, imminent or occurring insolvency, cessation of payments and submission of the application for the opening of insolvency proceedings.

Process flow

If you would like to apply for a permit to carry out the activity as a tax officer:

  • Download and complete the form "Application for a licence to act as a tax officer of air carriers" on the customs website.
  • The application must contain:
    • the name of the applicant,
    • place of business or residence,
    • Legal form
    • different place of accounting, and
    • Tax number at the tax office and, if issued, the VAT identification number.
  • Submit the form to the responsible main customs office.
  • You will then receive a written notification.


  • You have your place of business in Germany in accordance with § 11 of the Tax Code
  • there are no concerns about your tax reliability
  • if you are obliged to do so under the German Commercial Code or the Tax Code, you will keep regular commercial books and prepare annual financial statements in good time
  • You are engaged in a commercial or freelance activity (not a private individual)

Which documents are required?

The application for permission must be accompanied by:

  • in the case of unregistered companies: a copy of the current acknowledgement of receipt of the business registration,
  • in the case of companies registered in the register of trade, cooperatives or associations: a current extract from the register,
  • for civil-law companies: a copy of the current articles of association (if any)

Note: At the request of the Main Customs Office, the applicant must provide further information if it appears necessary to secure tax revenue or for tax supervision.

What are the fees?


What deadlines do I have to pay attention to?


Processing duration


Applications / forms

Forms: Application for a licence to act as a tax officer of air carriers

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Application for a permit to work as a tax officer of air carriers (Form 1162) of the Federal Finance Administration


The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (Bundesministerium der Finanzen)

Professionally released on


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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.