Registration

Normal registration procedure

Aviation enterprises wishing to undertake departures with an aeroplane or helicopter from a place of departure in Germany must register in writing with the responsible main customs office not later than three weeks prior to making the first departure from Germany (§ 7 (1) LuftVStG).

In the case of aviation enterprises domiciled in Germany, the "responsible main customs office" is the main customs office responsible for the district from within which the entrepreneur operates the aviation enterprise concerned (§ 3 (2) LuftVStG).

In the case of aviation enterprises which are domiciled in another Member State of the European Union, the responsible main customs office is the main customs office from within whose district the first departure took place (§ 3 (2) LuftVStG).

If a tax representative is appointed, the responsible main customs office is the main customs office responsible for the district in which the representative in tax matters is domiciled (§ 3 (2) LuftVStG).

Application

The application for registration must include the following details:

Name of the applicant, business or residential address, legal form of the enterprise, the bookkeeping location if different, the tax number at the inland revenue office and, if issued, the VAT identification number.

Form 1164 can be used for applying.

The application must be accompanied by:

Evidence of possession of a permit to operate as an aviation enterprise;
List of places in Germany from which it is intended to make departures;
Current extract from the commercial register if the aviation enterprise is registered;
Declaration as to when the first departure will take place.

In the application for registration, aviation enterprises which are not domiciled in Germany or another Member State of the European Union must also name a representative in tax matters pursuant to § 8 LuftVStG and submit the corresponding documents for the latter. Form 1169 can be used for this purpose. In this form, the representative in tax matters confirms that the aviation enterprise has appointed him as its representative in tax matters. Aviation enterprises which are domiciled in Germany or another Member State of the European Union may appoint a representative in tax matters (§ 7 (2) Sentences 3 and 4 LuftVStG).

If so requested by the main customs office, the applicant must submit any additional documents or certificates as may be deemed necessary for safeguarding the tax payments or for fiscal control purposes (§ 7 (3) LuftVStG).

Note:
The English version of the form 1164 is only intended as a translation aid. It is necessary for you to complete the German version of the form and send it to the main customs office.

Certificate

The main customs office will issue the aviation enterprise with a written certificate of registration (§ 7 (5) LuftVStG).

Note:
The representative in tax matters must inform the main customs office without delay of any changes in any of the particulars indicated above, as well as of over-indebtedness, insolvency etc. (§ 7 (4) LuftVStG).

Notification procedure in the case of departures in the near future

If a period of less than three weeks will lie between the legal act giving entitlement to depart and the first departure, the aviation enterprise must provide the responsible main customs office with the following information without delay:

Name of the enterprise
Business or domestic address
Legal form of the enterprise
Date of departure
Place of departure in Germany from which the departure will take place (§ 7 (1) Sentences 2 and 3 LuftVStG).

Form 1163 can be used for furnishing the information. In the case of aviation enterprises domiciled in Germany, the responsible main customs office is the main customs office responsible for the district from within which the entrepreneur operates the aviation enterprise concerned (§ 3 (2) LuftVStG). In the case of aviation enterprises not domiciled in Germany which have not appointed a representative in tax matters, the responsible main customs office is the main customs office responsible for the district in which the first departure takes place (§ 3 (2) LuftVStG).

Registration in accordance with § 7 (1) LuftVStG must be made within three weeks from receipt of the notification by the responsible main customs office.

Until receipt of the application for registration, a tax return must be filed without delay using the official form. This can be submitted either in paper format or online using the Online Aviation Tax Declaration (OATD) form. In either case, the aviation enterprise must calculate the tax itself. Form 1110 - Aviation Tax Declaration - must be used for this purpose. The tax is due immediately (§ 12 (3) LuftVStG).

Information to Online Aviation Tax Declaration

Exceptional rule in the case of not more than 2 departures per calendar year

Aviation enterprises making not more than 2 departures in any calendar year are not obliged to register. They must merely provide the responsible main customs office with the following information without delay before each departure:

Name of the enterprise
Business or residential address
Legal form of the enterprise
Departure date, and
Place of departure in Germany from which the departure is intended to take place (§ 7 1 Sentences 2 and 3 LuftVStG)

Form 1163 can be used for providing the information.

For each departure, a tax return must be filed without delay using the official form. This can be submitted either in paper format or online using the Online Aviation Tax Declaration (OATD) form. In either case, the aviation enterprise must calculate the tax itself. Form 1110 - Aviation Tax Declaration - must be used for this purpose. The tax is due immediately (§ 12 (3) LuftVStG).

In the case of aviation enterprises domiciled in Germany, the responsible main customs office is the main customs office responsible for the district from within which the entrepreneur operates the aviation enterprise concerned (§ 3 (2) LuftVStG). In the case of aviation enterprises not domiciled in Germany which have not appointed a representative in tax matters, the responsible main customs office is the main customs office responsible for the district in which the first departure takes place (§ 3 (2) LuftVStG).

Information to Online Aviation Tax Declaration