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

If you are an airline transporting passengers commercially from Germany, you must pay air traffic tax. Non-commercial passenger air traffic when transported by private persons as well as cargo flights are excluded from the tax. In principle, all departures by aircraft and rotorcraft from German airports are taxed. Taxpayers registered for air traffic tax (airlines or their tax representatives) must submit a monthly tax return. If you are not registered for the tax, you are obliged to submit the tax declaration immediately for each departure and to pay the tax immediately. The air traffic tax is assessed per passenger according to the distance to the destination and is divided into 3 distance classes. Distance class 1 includes the following objectives: Destinations within Germany Destinations in member states of the European Union (EU) Destinations in countries that are candidates for EU accession Destinations in member states of the European Free Trade Association (EFTA) and third countries within this distance range (in particular Turkey, Russia, Morocco, Tunisia, Algeria, United Kingdom). Distance class 2 includes the following objectives: Countries that do not fall into distance class 1 up to a distance of 6,000 kilometers (other North and Central African countries, Arab countries, Central Asian countries). Distance class 3 includes all other destinations not covered by distance classes 1 or 2. A complete list of countries belonging to distance classes 1 and 2 can be found in Annexes 1 and 2 of the Air Traffic Tax Act. The tax rates per distance class are adjusted annually. For so-called island flights, i.e. departures from domestic and to domestic, Danish or Dutch North Sea islands, a reduced tax rate applies. This is 20 per cent of the normal tax rate and applies if the islands are not connected to the mainland by a tide-independent road or rail link and if the point of departure or destination on the mainland is no further than on the mainland is no more than 100 kilometres from the coast as the crow flies, or is located on another domestic, Danish or Dutch North Sea island. In some cases, departures may be exempt from air transport tax. You can find out when the exemption applies on the Customs website.

If you wish to issue a SEPA company direct debit mandate to the responsible main customs office: Form 0591 E


Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
+49 351 44834-510
+49 351 44834-590
+49 351 44834-520
auskunft-zoll.gzd@zoll.de-mail.de
info.gewerblich@zoll.de
info.privat@zoll.de
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Generalzolldirektion (GZD), Dienststellensuche Zoll
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ITZBund, Service Desk
+49 22899 610-1222
+49 69 20971-545
+49 800 8007-5451
+49 22899 680-187584
+49 911 943-23100
servicedesk@itzbund.de
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Generalzolldirektion (GZD), Service Desk Zoll
+49 22899 680-187584
+49 351 44834-555
+49 800 80075-452
servicedesk@zoll.bund.de

Preconditions
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. To use the Internet Aviation Tax Registration (ILA), you need an aviation tax number and an ELSTER certificate as well as an associated tax number/tax number ID.
If you use the "Internet Air Traffic Tax Registration ILA": Log in to ILA with your aviation tax number and your ELSTER certificate. On the start page you will find the "Form 1110 Air Traffic Tax Declaration" in the left column. Call up the form and fill it out completely online. If there are no more errors on the form, you can electronically sign and submit it after completing it. The data of your electronic tax declaration will be transmitted to the customs administration's internal IT procedure AVIATA at the responsible main customs office and checked upon receipt. In the event that the main customs office wishes to deviate from your tax declaration, you will receive a tax assessment. If you use the paper procedure: Access and complete Form 1110 (Air Transport Tax Declaration) on the Customs website. Send the completed form by mail, or transmit the completed form by fax or scanned to e-mail, or scanned to a fax or from a fax to a computer to the appropriate Main Customs Office. In the event that the main customs office wishes to deviate from your tax declaration, you will receive a tax assessment. The local main customs office is responsible. The competent main customs office can demand a security from you if there are indications that the tax is at risk. The amount of the security can be at most the amount of the tax that is expected to arise for 2 calendar months.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
12.03.2021