Register for air transport tax

Air carriers are required to register with the relevant main customs office for air transport tax. Tax representatives for air carriers must apply for a permit from the responsible main customs office.

Description

Prerequisites

  • Requirements for registration for air transport tax:
    • You have an aviation business and wish to operate commercial passenger flights from a domestic departure point using an aircraft or rotorcraft.
    • You perform more than 2 departures in a calendar year.
  • Requirements for the issuance of a permit as a fiscal agent:
    • You have your place of business in Germany.
    • There are no doubts about your reliability for tax purposes.
    • You keep proper commercial books and prepare annual financial statements in good time, insofar as you are obliged to do so under the German Commercial Code (Handelsgesetzbuch) or the German Fiscal Code (Abgabenordnung).
    • You are engaged in a commercial or freelance activity.

As a private individual, you cannot apply for a permit as a tax representative.

Procedure

You can apply for registration by mail, e-mail, or fax, or through the online service, Customs Citizen and Business Customer Portal.

Application for registration by mail, scanned by e-mail or fax:

  • For air carriers:
    • Access Form 1164, "Application for Registration as an Air Carrier."
    • Submit the completed form with the required documents to the appropriate main customs office.
    • If there is a complete application for registration, the main customs office will issue you a written proof of registration.
    • By the 10th day after the end of the calendar month in which the tax arose or a tax exemption was claimed, file the tax return using Form 1110 "Air Transport Tax Return".
  • For air carriers without a registered office in Germany or another EU member state:
    • Access Form 1164, "Application for Registration as an Air Carrier."
    • Submit the completed form with the required documents and confirmation of designation as a fiscal agent (Form 1169) to the main customs office in whose district the fiscal agent is based.
    • If there is a complete application for registration, the Main Customs Office will issue you a written proof of registration.
    • File a tax return using Form 1110, "Air Tax Filing," by the 10th day after the end of the calendar month in which the tax was incurred or a tax exemption was claimed.
  • For exemptions, such as no more than 2 departures in a calendar year or 1st departure in less than 3 weeks:
    • Access Form 1163, "Notice Pursuant to the Second Sentence of Section 7(1) of the Air Transportation Tax Act."
    • Submit the completed form to the responsible main customs office.
    • Immediately file the tax return for each departure using Form 1110 "Air Transport Tax Notification".
  • If you are the fiscal agent of an air carrier and wish to apply for a permit:
    • Access Form 1162, "Application for Permit to Act as an Air Carrier Fiscal Agent."
    • Submit the completed form with the required documents to the relevant main customs office.
    • If a complete application is submitted, the main customs office will grant you permission for an airline to act as a fiscal agent.

File the tax return by the 10th day after the end of the calendar month in which the tax was incurred or a tax exemption was claimed, using Form 1110 "Air Transport Tax Filing."

Online Filing:

  • Access the Customs Citizen and Business Customer Portal and log in using your ELSTER certificate.
  • Fill out the appropriate form and submit it online to the relevant main customs office.
  • If necessary, upload the required supporting documents.

If a complete application for registration has been submitted, the main customs office will issue you with written proof of registration.

Special notes

There are no clues or specifics.

Deadlines

For short-term departures: The application for registration must be received by the relevant main customs office within 3 weeks of receipt of the notification of the short-term departure.

Processing time

The registration as an air carrier as well as the issuance of a permit as a fiscal agent depend in each case on the circumstances of the individual case. It is usually completed in 1 to 4 weeks after application, provided that all required documents are enclosed.

Required documents

  • Required Documents

    • You must attach the following documents to the application for registration for air transport tax:
      • a proof of operating license as an air carrier,
      • a list of domestic take-off points from which departures are to be made,
      • a current excerpt from the commercial register (if the air carrier is registered), and
      • a statement of when the 1st departure will take place.
      • If you have designated a fiscal agent: Form 1169 "Confirmation of Designation as Fiscal Agent of Air Carriers (Air Tax)".
    • You must attach the following documents to the application for permission as a fiscal agent:
      • Companies registered in the Commercial Register, Register of Cooperatives or Register of Associations: current register extract
      • non-registered companies: Copy of the current receipt of the business registration.

    At the request of the main customs office, you must submit other documents and evidence if they are necessary to ensure tax revenue or for tax supervision.

Forms

  • Form, Bavaria-wide: Bestätigung der Benennung als steuerlicher Beauftragter von Luftverkehrsunternehmen (Luftverkehrsteuer)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Steueranmeldung nach § 12 des Luftverkehrsteuergesetzes (LuftVStG)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Antrag auf Erteilung einer Erlaubnis für die Tätigkeit als steuerlicher Beauftragter von Luftverkehrsunternehmen
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Antrag auf Registrierung eines Luftverkehrsunternehmens (Luftverkehrsteuer)
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

  • Form, Bavaria-wide: Anzeige nach Paragraf 7 Absatz 1 Satz 2 des Luftverkehrsteuergesetzes
    Please note

    This form has to be signed and sent to the responsible authority. You can sign the form manually and send it by email/fax or sign the form electronically with your qualified electronic signature an send it by (secure) email. If the responsible authority has set up a De-Mail account, you can also send the form by De-Mail using an sender-confirmed message.

Online procedures

  • Luftverkehrsteuer online registrieren

    Die Dienstleistung Luftverkehrsteuer dient der Registrierung von Luftverkehrsunternehmen, der Beantragung der Erlaubnis als steuerlicher Beauftragter, der Benennung von steuerlichen Beauftragten sowie der Anmeldung der Luftverkehrsteuer.

Fees

  • There are no costs involved.

Remedy

  • When proving registration, no formal appeal is available.
  • For the permit to act as a tax representative: appeal. Detailed information on where and how to lodge an appeal can be found in your permit or any notice of refusal.
  • Action before the Tax Court (usually after the appeal procedure).

Status:20.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
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