Parachute and paragliding schools (85.53.0.04)
Formalities according to the Services Directive
Other service-related formalities
For taking-up and pursuit of a service the following service-related formalities, which CANNOT be processed through the Point of Single Contact, must be obeyed:
Ultra-light aircraft, hang gliders, paragliders, parachutes and paragliders are combined into the aircraft class of air sports equipment. Flight schools for the training of pilots of air sports equipment must be registered.
Formalities relating to the place of business
Formalities relating to the employment of workers
The employer must withhold and pay the wage tax.
Tax related formalities
Characteristics and key concepts of the service
This service includes:
- Instruction in flight training schools not leading to licenses for professional use
- Flugschulen für die Ausbildung von Luftsportgeräteführern
- Schule für Paragliding