The Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG) aims to extend mobility taxation to commercial passenger air travel, but not to freight transport. This provides incentives for behaviour that is more environmentally friendly. With the aim of reducing emissions of climate-damaging greenhouse gases, these incentives will be further strengthened through an increase in statutory tax rates effective 1 April 2020, as part of the Climate Protection Programme 2030. Revenue from the aviation tax is poured directly into Germany's federal budget.

In contrast to other means of transport, commercial air transport is not currently subject to energy tax. This tax exemption is primarily due to stipulations of European law (Energy Taxation Directive, 2003/96/EC) and international treaties.