Registration
Normal registration procedure
Aviation enterprises wishing to undertake more than two departures i.e. defined in § 1 of the Aviation Tax Act with an aeroplane or helicopter from a place of departure in Germany in any one calendar year must register in writing with the responsible main customs office not later than three weeks prior to making the first departure from Germany (§ 7 (1) Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG)). This requires an application to register as an air carrier (§ 7 (1) sentence 1 LuftVStG).
If the application to register is submitted in writing in paper form, Form 1164 (Application - Registration of an air carrier (Aviation tax)) should be used.
Form 1164 (in German)
Translation help for form 1164PDF | 74 KB | Not a barrier-free file
In the case of aviation enterprises domiciled in Germany, the "responsible main customs office" is the main customs office responsible for the district from within which the entrepreneur operates the aviation enterprise concerned (§ 3 (2) Sentence 1 LuftVStG).
In the case of aviation enterprises which are domiciled in another Member State of the European Union, the responsible main customs office is the main customs office from within whose district the first departure took place (§ 3 (2) Sentence 2 LuftVStG).
If a tax representative is appointed, the responsible main customs office is the main customs office responsible for the district in which the representative in tax matters is domiciled (§ 3 (2) Sentence 3 LuftVStG).
In the case of aviation enterprises which are not domiciled in Germany or another Member State of the European Union and have not appointed a representative in tax matters, the responsible main customs office is, until such time as a representative in tax matters is appointed, the main customs office from within whose district the first departure took place (§ 3 (2) Sentence 6 LuftVStG).
Application
The application for registration must include the following details:
Name of the applicant, business or residential address, legal form of the enterprise, the bookkeeping location if different such as, if issued, the tax number at the German inland revenue office and the VAT identification number.
The application can be submitted in digital form via the Customs Portal or in writing in paper form.
When submitting the application in paper form, Form 1164 (Application - Registration of an air carrier (Aviation tax)) should be used.
The application must be accompanied by:
- Evidence of possession of a permit to operate as an aviation enterprise;
- List of places in Germany from which it is intended to make departures;
- Current extract from the commercial register if the aviation enterprise is registered; and
- Declaration as to when the first departure will take place.
In the application for registration, aviation enterprises which are not domiciled in Germany or another Member State of the European Union must also name a representative in tax matters pursuant to § 8 LuftVStG and submit the corresponding documents for the latter. This requires confirmation from the tax representative that the air carrier has appointed them as the tax representative.
If the confirmation of the appointment of a representative in tax matters is submitted in writing in paper form, Form 1169 (Confirmation of the appointment as representative in tax matters (aviation tax)) should be used.
Formular 1169 (in German)
In this form, the representative in tax matters confirms that the aviation enterprise has appointed him as its representative in tax matters. Aviation enterprises which are domiciled in Germany or another Member State of the European Union may appoint a representative in tax matters (§ 7 (2) Sentences 3 and 4 LuftVStG).
If so requested by the main customs office, the applicant must submit any additional documents or certificates as may be deemed necessary for safeguarding the tax payments or for fiscal control purposes (§ 7 (3) LuftVStG).
Information on the operating permit
Certificate
The main customs office will issue the aviation enterprise with a written certificate of registration (§ 7 (5) LuftVStG).
The representative in tax matters must inform the main customs office without delay in writing of any changes in any of the particulars indicated above, as well as of over-indebtedness, impending or actual insolvency, cessation of payments and filing of a petition for the opening of insolvency proceedings (§ 7 (4) LuftVStG).
Notification procedure in the case of departures in the near future
If a period of less than three weeks will lie between the legal act giving entitlement to depart and the first departure, the aviation enterprise must provide the responsible main customs office with the following information without delay:
- Name of the enterprise
- Business or domestic address
- Legal form of the enterprise
- Date of departure and
- Place of departure in Germany from which the departure will take place (§ 7 (1) Sentences 2 and 3 Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG)).
The provision of the above information to the locally competent main customs office requires a notification in accordance with § 7 (1) sentence 2 LuftVStG.
If the notification is submitted in writing in paper form, Form 1163 (Notification pursuant to § 7 (1) sentence 2 - air carrier (aviation tax)) should be used.
Form 1163 (in German)
Translation help for form 1163PDF | 52 KB | Not a barrier-free file
In the case of air carriers with a registered office in Germany, the main customs office from whose jurisdiction the air carrier operates its air transport company is locally responsible (§ 3 (2) sentence 1 LuftVStG). For air carriers which do not have their registered office in Germany or in another member state of the European Union and which have not appointed a tax representative, the main customs office that has jurisdiction over the location of the first departure is responsible (§ 3 (2) sentence 6 LuftVStG).
If a representative in tax matters has been appointed, the responsible main customs office is the main customs office responsible for the district in which the representative in tax matters is domiciled (§ 3 (2) Sentence 3 LuftVStG). Registration in accordance with § 7 (1) LuftVStG must be made within three weeks from receipt of the notification by the responsible main customs office.
Until the application for registration is received, a tax return must be submitted immediately for each departure using the officially prescribed form or submitted online and contain the self-assessed tax calculation therein (tax return).
If the aviation tax return is submitted in writing in paper form, form 1110 (aviation tax return) should be used.
Form 1110 (2024) (in German)
Translation help for form 1110 (2024) - Filing in own namePDF | 113 KB | Not a barrier-free file
Translation help for form 1110 (2023) - Filing for othersPDF | 128 KB | Not a barrier-free file
The tax is due immediately (§ 12 (3) LuftVStG).
Exceptional rule in the case of not more than 2 departures per calendar year
Aviation enterprises making not more than two departures in any calendar year are not obliged to register. They must merely provide the responsible main customs office with the following information without delay before each departure:
- Name of the enterprise
- Business or residential address
- Legal form of the enterprise
- Departure date, and
- Place of departure in Germany from which the departure is intended to take place (§ 7 (1) Sentences 2 and 3 Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG))
The notification pursuant to § 7 (1) sentence 2 LuftVStG must be submitted in digital form via the Customs Portal or in paper form.
If the notification is submitted in writing in paper form, Form 1163 (Notification pursuant to § 7 (1) sentence 2 - air carrier (aviation tax)) should be used.
Form 1163 (in German)
Translation help for form 1163PDF | 52 KB | Not a barrier-free file
A tax return must be submitted immediately for each departure using the officially prescribed form and contain the self-assessed tax calculation therein.
If the aviation tax return is submitted in writing in paper form, form 1110 (aviation tax return) should be used.
Form 1110 (2024) (in German)
Translation help for form 1110 (2024) - Filing in own namePDF | 113 KB | Not a barrier-free file
Translation help for form 1110 (2023) - Filing for othersPDF | 128 KB | Not a barrier-free file
The tax is due immediately (§ 12 (3) LuftVStG).
In the case of aviation enterprises domiciled in Germany, the responsible main customs office is the main customs office responsible for the district from within which the entrepreneur operates the aviation enterprise concerned (§ 3 (2) LuftVStG). For air carriers which do not have their registered office in Germany or in another member state of the European Union and which have not appointed a tax representative, the main customs office that has jurisdiction over the location of the first departure is responsible (§ 3 (2) sentence 6 LuftVStG).
If a representative in tax matters has been appointed, the responsible main customs office is the main customs office responsible for the district in which the representative in tax matters is domiciled (§ 3 (2) Sentence 3 LuftVStG).
