Records
Under § 13 (1) Sentence 1 of the Aviation Tax Act, aviation enterprises are required to keep records showing at least the following particulars
- Number of passengers departing per aeroplane or helicopter from any place of departure in Germany
- Place of departure and place of destination of the aeroplane or helicopter
- Time of departure from the place of departure in Germany (§ 13 (2) Sentence 2 Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG))
The records serve to assess the amount of tax owed and verify the basis on which it is calculated and also the basis for tax exemptions pursuant to § 5 LuftVStG, and must be such that they allow a third party with the necessary expertise to establish the basis for the tax payments within a reasonable period of time.
Where an aviation enterprise has appointed a representative in tax matters, it must furnish the latter each month with the records for the previous calendar month. The representative in tax matters must hold the records available for inspection purposes (§ 13 (1) LuftVStG).
The main customs office may stipulate the keeping of further records or specify particular requirements relating to the records if this is necessary for safeguarding the tax payments or for fiscal control purposes (§ 13 (2) Sentence 2 LuftVStG).
As documents which are of relevance for tax purposes, the records must be preserved for a period of six years (§ 147 (1) No 5 of the Fiscal Code of Germany (Abgabenordnung - AO) in conjunction with § 13 LuftVStG).
