Businesses

Fiscal control

To the table of contents

Fiscal control

The matters of significance for aviation tax are subject to fiscal control (§ 14 Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG)). Fiscal control is not an inspection as defined in §§ 193 et seq. of the German Tax Code (Abgabenordnung - AO), but a measure pursuant to § 209 (3) German Tax Code. Fiscal control serves the purpose of timely cursory inspection; more detailed examination would be the subject of a tax audit.

The right of access also applies to the aeroplane(s) or helicopter(s) of the aviation enterprise which is subject to fiscal control, as well as the land or buildings on or in which the aeroplane(s) or helicopter(s) is/are located.

Additional Information

Note on web analysis and the use of statistical cookies

In order to improve our website, we would like to analyse usage behaviour and compile access statistics. For this purpose, the web analysis software Matomo completely anonymously collects and evaluates statistical information. We will only store a statistical cookie on your device with your consent, and access device information required for this purpose. At no time will this data be linked to personal data or shared with third parties.

More information can be found in our data protection declaration. You can revoke your consent there at any time.

Data protection declaration