German Aviation Tax
German Aviation Tax is levied on the carriage, from a German airport, of passengers on board aircraft and helicopters. Taxable are commercial operators only. Non-commercial operators are exempt.
What is German Aviation Tax?
German Aviation Tax is a departure tax on commercial air transport. It is levied on the carriage, from an aerodrome situated in Germany, of passengers on board fixed-wing and rotary-wing aircraft. The amount due per passenger depends on the distance of the biggest commercial airport in the country of destination from Germany's largest airport, Frankfurt am Main. Countries listed in Annex 1 of the Aviation Tax Act (EU and EFTA Member States, EU candidate countries and Turkey, Russia, Marrocco, Tunisia and Algeria) are assigned to the first destination band. Domectic flights and flights to countries allocated to the first destination band are taxed at € 7.46 per passenger. The second destination band comprises countries listed in Annex 2 of the Aviation Tax Act . These are countries not listed in Annex 1 and with a distance of not more than 6,000 kilometres including countries in North and Central Africa, Middle East and Central Asia. A rate of € 23.31 applies to passengers flying to countries allocated to the second destination band. Passengers traveling to countries listed in neither Annex 1 nor Annex 2 are charged at € 41.97.
Did you know?
German Aviation Tax is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering the tax is the main customs office of the district in which the operator or its fiscal representative are based. Operators based outside Germany but within the European Union and not supported by a fiscal representative are administered by the main customs office of the district from which the first chargeable flight departed.
Who is liable for German Aviation Tax?
Taxable are commercial aircraft operators only. Non-commercial operations are exempt. Departures following a tech stop on German soil or a forced landing after taking off from a German airport are exempt. Several passenger exemptions apply. For instance, children below the age of two or flight crew members are outside the scope of the tax.
Obligations under the German Aviation Tax
German Aviation Tax becomes due when a departure from a German airport occurs. Regulated aircraft operators must:
- appoint a fiscal representative if the operator has no registered office in Germany (optional for operators based in the European Union)
- register at least three weeks before the first chargeable flight takes place*
- submit a tax return by the 10th day following the end of the month in which the tax occurs (this includes the filing of a nil return if the operator claims a tax exemption)
- pay tax by the 20th day following the end of the month in which the tax occurs
- keep records for a minimum of six years
* Aircraft operators with less than three departures in any one calendar year must declare the tax immediately. They are not required to register for Aviation tax but must submit a notifcation for each calendar year.