Aviation tax

On 28 October 2010, together with the Budget Support Act, the German Federal Parliament (Deutscher Bundestag) passed a law introducing an aviation tax. The background to this was a cabinet decision taken by the German government on 6 and 7 June 2010 which, as one of the measures in the German government's financial consolidation package, also included plans for a levy on air travel, yielding an anticipated volume of revenue for the federal government of around Euro 1 billion per year. more...

As a transaction tax, the aviation tax is levied on legal transactions, and in this case the commercial carriage of passengers by aviation enterprises. The tax does not apply to passengers changing planes (transit/transfer flights), or to post/freight flights. Only legal transactions (contracts of carriage) which entitle a passenger to depart from a German airport are subject to the tax. The tax is levied at three different rates, depending on the distance to the destination airport. more...

The Aviation Tax Act provides for a number of exemptions, which means that in those cases the aviation tax need not be paid. more...

The Aviation Tax Act stipulates that all aviation enterprises that carry passengers commercially must register with the responsible main customs office. Aviation enterprises which are not domiciled in Germany must appoint a representative in tax matters, who must hold a permit for this activity. more...