Register for air traffic tax Unfortunately this specification of service has not yet been completely translated.

Air carriers must register for air traffic tax if they perform more than 2 departures per calendar year from a domestic take-off point with an aircraft or rotorcraft. Registration must take place no later than 3 weeks before the 1st departure. Air carriers are companies with a valid operating licence or an equivalent licence authorising them to transport passengers commercially by aircraft or rotorcraft. They are subject to the air transport tax. The non-commercial transport of persons, for example, sports and private aircraft, as well as air freight transport, are not affected by the tax. If your airline is not domiciled in Germany or another member state of the European Union (EU), you must appoint a tax representative in Germany. The tax representative must apply for a permit for his activity at the responsible main customs office. Fiscal representatives represent the airline in the fulfilment of its fiscal rights and obligations under the Air Traffic Tax Act. In the case of short-term departures - if there are less than 3 weeks between the registration and the 1st departure - you must inform the responsible main customs office immediately by notification of the departure. A customs form is available for this purpose. The application for registration for air traffic tax must be made by you within three weeks of receipt of the notification by the responsible main customs office. If you do not carry out more than 2 departures in a calendar year, you do not have to register for air traffic tax. It is sufficient if you notify Customs of each departure and submit a tax declaration without delay. A customs form is available for this purpose. Please note the different responsibilities: For air carriers based in Germany that have not appointed a tax representative, the main customs office from whose district the entrepreneur operates his air carrier is responsible. For air carriers based in another EU member state who have not appointed a fiscal representative, the main customs office from whose district the first departure in Germany took place is locally responsible. If a tax representative is appointed, the main customs office in whose district the tax representative is based has local jurisdiction. For air carriers that are not domiciled in Germany or in another EU Member State and have not appointed a tax representative, the main customs office in whose district the first domestic departure takes place has local jurisdiction until the tax representative is appointed.

You must enclose the following documents with the application for registration for air traffic tax: proof of authorisation to operate as an air carrier, a list of the domestic departure points from which departures are to be made a current excerpt from the commercial register (if the airline is registered), and a declaration of when the 1st departure will take place. If you have appointed a tax representative, also: Form 1169 "Confirmation of appointment as tax representative of air carriers (air traffic tax)". You must attach the following documents to the application for permission to act as a tax agent: Companies that are entered in the commercial, cooperative or association register are registered: current excerpt from the register Non-registered companies: Copy of the current receipt of the business registration. At the request of the main customs office, you must submit further documents and evidence if these appear necessary to secure tax revenue or for tax supervision.


Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-510
+49 351 44834-520
auskunft-zoll.gzd@zoll.de-mail.de
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ITZBund, Service Desk
+49 22899 610-1222
+49 69 20971-545
+49 800 8007-5451
+49 911 943-23100
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Generalzolldirektion (GZD), Service Desk Zoll
+49 351 44834-555
+49 800 80075-452

Generalzolldirektion (GZD), Dienststellensuche Zoll
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Preconditions
Requirements for registration for air traffic tax: You have an airline and wish to operate commercial passenger flights from a domestic departure point using an aircraft or rotorcraft. You operate more than 2 departures in a calendar year. Requirements for obtaining a permit as a fiscal agent: You have your place of business in Germany. There are no doubts about your tax reliability. You keep proper commercial books and prepare annual financial statements in a timely manner to the extent that you are required to do so under the German Commercial Code (HGB) 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.
If you are an air carrier and wish to apply for registration: Access form 1164 "Application for registration as an air carrier" on the Customs website and complete it. Send the completed form with the required documents to the relevant main customs office. If you have submitted a complete application for registration, the main customs office will issue you with 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". As an air carrier that is not domiciled in Germany or another EU member state: Access and complete Form 1164, "Application for Registration as an Air Carrier," on the Customs website. Attach the required documents. Submit the completed application for registration with the required documents and together with the confirmation of designation as fiscal agent (Form 1169) to the main customs office in whose district the fiscal agent is based. If a complete application for registration is on file, the Principal Tax Collector's Office will issue you a written certificate of registration. By the 10th day after the end of the calendar month in which the tax arose or a tax exemption was claimed, submit the tax return using form 1110 "Air transport tax return". For exemptions (no more than 2 departures in a calendar year or 1st departure in less than 3 weeks): Please use Form 1163 "Notification Pursuant to Section 7(1), Sentence 2 of the Air Transport Tax Act" on the Customs website. Immediately file the tax return for each departure using Form 1110 "Air Transport Tax Declaration". If you are the fiscal agent of an air carrier and wish to apply for a permit: Access and complete Form 1162, "Application for Permit to Act as an Air Carrier Fiscal Agent," on the Customs website. Submit the completed form with the required documents to the relevant main customs office. If you submit a complete application, the main customs office will grant you permission to act as a tax representative for air carriers. Submit the tax return by the 10th day after the end of the calendar month in which the tax arose or a tax exemption was claimed, using form 1110 "Air transport tax return".

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
12.03.2021