Tax representative for air carriers; application for permission to carry out the activity

If you wish to work as a tax representative for one or more air carriers, you must apply for authorisation from the relevant main customs office.



  • You have your place of business in Germany in accordance with § 11 of the German Tax Code.
  • There are no concerns about your tax reliability.
  • Insofar as you are obliged to do so under the German Commercial Code or the German Tax Code, you must keep proper commercial accounts and draw up timely financial statements.
  • You are engaged in a commercial or professional activity (not a private individual).


If you wish to apply for authorisation to act as a tax representative:

  • Download and fill in the form ‘Application for authorisation to act as an air carrier tax representative’ on the customs website.
  • The application must contain:
    • name of the applicant;
    • place of business or residence;
    • legal form;
    • place where the accounts are kept, if different; and
    • tax number at the tax office and, if issued, the VAT number.
  • Submit the form to the competent main customs office.
  • You will then receive a written notification.



Processing time


Required documents

  • Required Documents

    You must enclose with your application for authorisation:

    for unregistered companies:

    • a copy of the latest acknowledgment of business registration

    for companies entered in the register of companies, cooperatives or associations:

    • an up-to-date extract from the register

    for companies or firms constituted under civil law:

    • a copy of the up-to-date articles of association (if available)

    At the request of the main customs office, the applicant must provide further information if this is deemed necessary to safeguard tax revenue or for fiscal control.



  • none


Responsible for editing:Bundesministerium der Finanzen

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