Representative in tax matters
Representatives in tax matters pursuant to § 8 of the German Aviation Tax Act (Luftverkehrsteuergesetz - LuftVStG) have the task of representing aviation enterprise in the performance of their rights and duties under the Aviation Tax Act. A representative in tax matters must perform the duties of the aviation enterprise concerned as if they were his/her own, and has the same rights and duties as the enterprise represented (§ 8 (1) LuftVStG).
A representative in tax matters can act on behalf of more than one aviation enterprise.
Aviation enterprises which are not domiciled in Germany or another Member State of the European Union must be represented in the performance of their rights and duties under the Aviation Tax Act by a representative in tax matters (cf. § 7 (2) Sentence 3 LuftVStG).
An exception to this rule applies in respect of aviation enterprises which are not domiciled in Germany or another Member State of the European Union and which make not more than 2 departures in any one calendar year. They can arrange to be represented by a representative in tax matters, but are not required to do so (§ 7 (1) Sentence 3 LuftVStG).
Aviation enterprises which are domiciled in Germany or another Member State of the European Union can also be represented by a representative in tax matters (§ 7 (2) Sentence 3 LuftVStG).
More Information about the appointment of an authorised representative in tax matters at aviation enterprises domiciled in the United KingdomPDF | 229 KB
Representatives in tax matters must be in possession of a permit pursuant to § 8 (2) LuftVStG which is issued by the responsible main customs office. The "responsible main customs office" is the main customs office in whose district the representative in tax matters is domiciled (§ 3 (2) Sentence 2 LuftVStG).
The permit, which is subject to revocation, is issued on application to persons with a business domicile in Germany, whose reliability in tax matters is beyond reproach and who - insofar as they are required to do so either under the provisions of the German Commercial Code (Handelsgesetzbuch - HGB) or the German Tax Code (Abgabenordnung - AO) - keep proper books of account and produce annual financial statements in a timely manner (§ 8 (2) LuftVStG).
Application
The application for a permit to operate as a representative in tax matters must include the following particulars:
- Name of applicant
- Business or residential address
- Legal form, bookkeeping location, if different, and
- Tax number at the inland revenue office and VAT identification number, if any.
If the application for a tax representative is submitted in writing in paper form, Form 1162 (Application - Representative in tax matters for air carriers (aviation tax)) should be used.
Form 1162 (in German)
In the case of enterprises which are registered in the commercial register or a register of cooperatives or societies, the application must be accompanied by a current extract from the register. Enterprises which are not registered must submit a current copy of the acknowledgment of registration of the business.
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 (§ 8 (3) LuftVStG).
The representative in tax matters must give notification without delay of any changes in any of the particulars indicated above, as well as in the case of over-indebtedness, impending or actual insolvency, cessation of payments or the filing of a petition for the opening of insolvency proceedings (§ 8 (4) LuftVStG).
Tax liability
Pursuant to § 6 (1) LuftVStG, representatives in tax matters are also always tax debtors alongside the aviation enterprise making departures from a place of departure in Germany, and can therefore also file the monthly tax returns specified in § 12 LuftVStG.
The aviation enterprise and the representative in tax matters are joint and several debtors pursuant to § 44 of the German Tax Code. If the tax is not paid when due or if a tax assessment notice is issued, the main customs office will normally initially assert claims against the representative in tax matters as the tax debtor.
