Air transport tax; registration and payment

Air carriers that operate commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air transport tax.

Description

Prerequisites

  • Air carriers without a registered office in Germany or another EU member state must appoint a tax representative.
  • Air carriers with more than 2 departures from a domestic point of departure per calendar year must register with the responsible main customs office.

Procedure

You can file for aviation tax by mail, email, fax, or through the online service of Customs' Citizen and Business Portal.

Online registration:

  • Log in to the Citizen and Business Customer Portal using your ELSTER certificate and password.
  • Under "Services," select the "Transport Tax" business layer. Then select "Air transport tax."
  • Access the form and fill it out completely online.
  • If necessary, you have the option to upload attachments.
  • When the form no longer contains any errors and you have confirmed the declaration of commitment, you can submit it.
  • The data of your electronic tax declaration will be sent to the selected main customs office and checked upon receipt.
  • In case the main customs office wants to deviate from your tax declaration, you will receive a tax notice.

Filing by mail, fax or e-mail:

  • Access and complete Form 1110, "Air Tax Filing."
  • Send the completed form by mail, fax or scanned by e-mail to the responsible main customs office.
  • In case the main customs office wants to deviate from your tax declaration, you will receive a tax notice.

The responsible main customs office can demand a security from you if there are signs that the tax is at risk. The amount of the security may not exceed the amount of the tax expected to be incurred for 2 calendar months.

Special notes

There are no clues or specifics.

Deadlines

  • Submission of the tax return: by the 10th day following the end of the calendar month in which the tax arose or a tax exemption was claimed.
  • Due date: the tax is due on the 20th day following the end of the calendar month in which it arose
  • Special rule for non-registered tax debtors: the tax declaration must be submitted immediately for each departure and is due immediately

Processing time

If the responsible main customs office wants to deviate from your tax declaration, you will, as a rule, receive a tax assessment within this period after submitting your tax declaration. (1 bis 14 Tage)

Required documents

  • Required Documents

    • Form 1110 "Air traffic tax registration".
    • if you wish to issue a SEPA company direct debit mandate to the relevant main customs office: Form 0591 E

Forms

  • Form, Bavaria-wide: Luftverkehrsteueranmeldung 2023 - Formular 1110
    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

    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

  • Appeal
    Detailed information on where and how to file an appeal can be found in the tax assessment notice.
  • Action before the tax court (usually after the objection procedure)

Status:26.08.2023

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
Information

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