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

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

If you are an air carrier transporting passengers commercially from Germany, you must pay air traffic tax. Non-commercial passenger air traffic carried by private individuals and 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 (air carriers or their tax representatives) must file a tax return on a monthly basis. If you are not registered for the tax, you are required to submit the tax declaration immediately for each departure and pay the tax immediately.

The aviation tax is assessed per passenger based on the distance to the destination and is divided into 3 distance classes.

Distance class 1

  • includes the following destinations:
    • 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 class (especially 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

  • fall all other destinations not covered by distance classes 1 or 2.

For a complete list of countries included in distance classes 1 and 2, please refer to Annexes 1 and 2 of the Air Transport 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 percent of the normal tax rate and applies if the islands are not connected to the mainland by a tide-independent road or rail connection and if the point of departure or destination is no more than

  • on the mainland is no more than 100 kilometers as the crow flies from the coast, 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.

  • Form 1110 (Air transport tax declaration)
  • if you wish to issue a SEPA company direct debit mandate to the relevant main customs office: Form 0591 E

Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance required: No








Online services available: Yes

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.

Hints

There are no clues or specifics.

Related Links

  • Abgabenordnung (AO)
  • Luftverkehrsteuergesetz (LuftVStG)
  • Luftverkehrsteuer-Durchführungsverordnung (LuftVStDV)

Related Links

  • Bezeichnung: Informationen zur Luftverkehrsteuer auf der Internetseite des Zolls
  • Liste der Länder in Distanzklasse 1 (Anlage 1 des Luftverkehrsteuergesetzes)
  • Liste der Länder in Distanzklasse 2 (Anlage 2 des Luftverkehrsteuergesetzes)
  • Handbuch zur Nutzung der Internet-Luftverkehrsteueranmeldung (ILA)
  • Informationen zur Steuerbefreiung auf der Internetseite des Zolls

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.
  • Access 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 system 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 are using 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 case the main customs office wants to deviate from your tax declaration, you will receive a tax notice.

The competent main customs office may demand a security from you if there are indications 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.

Responsible for the content
Federal Ministry of Finance (BMF)

Last update or date of publication
19.04.2022