Transaction taxes are taxes levied on legal or commercial transactions. With the introduction of the aviation tax,
the administration of a legal transaction tax has, for the first time, been entrusted to the customs administration
On 28 October 2010, as part of the Budget Support Act, the German Federal Parliament
) resolved to introduce an aviation tax. The Aviation Tax Act came into
force on 15 December 2010.
Aviation tax is levied on the legal transaction which entitles a passenger to fly from a
German airport. The tax is only charged on the commercial carriage of passengers by aviation enterprises. Post
and freight flights are exempt from the tax.
The Aviation Tax Act provides for a number of exemptions, which means that in those cases the aviation
tax need not be paid.
All aviation enterprises that carry passengers commercially must register
with the responsible main customs office. Aviation enterprises which are not domiciled in Germany or another Member State of the European Union must appoint a representative
in tax matters, who must hold a permit for this activity.
Online Aviation Tax Declaration (OATD)
Since 1 September 2012, the Online Aviation Tax Declaration (OATD) facility has made it
possible for all aviation enterprises who are in possession of an ELSTER
certificate, together with their
representatives in tax matters, to submit their aviation tax declarations and corrections via the internet to
the main customs office responsible for them.