Procedure

The act provides for a lean and unbureaucratic administration procedure requiring only onetime registration of aviation enterprises and the appointment of a representative in tax matters for aviation enterprises which are not domiciled in Germany or another Member State of the European Union. The customs administration may adopt a variety of measures to safeguard the tax payments.

Registration

Aviation enterprises which intend to operate more than two passenger flights in any calendar year from an airport in Germany must register with the competent main customs office. more...

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Representative in tax matters

Representatives in tax matters represent the aviation enterprises in the fulfilment of their tax obligations. Aviation enterprises which are not domiciled in Germany or another Member State of the European Union must be represented by a recognised representative in tax matters. more...

Records

To enable the tax assessment basis to be verified in the course of a fiscal control measure or tax audit, aviation enterprises must maintain records. more...

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Fiscal control

To enable tax fraud to be effectively combated, the customs administration has the possibility to conduct fiscal controls at an enterprise so as to obtain a reliable picture of its true circumstances. more...

Security

The main customs office may require an aviation enterprise or its representative in tax matters to furnish security for up to an amount equivalent to the tax which is expected to accrue in a period of two months if there is anything to indicate that payment of the tax may be at risk.