| Inhabited North and Baltic Sea islands with no road or rail connection to the mainland above the high water mark | Tax-exempt pursuant to § 5 No. 4 LuftVStG (German North and Baltic Sea islands)1 | Tax-reduction pursuant to § 11 (3) LuftVStG (Danish, Dutch or German North Sea islands)1 |
|---|---|---|
| Baltrum | x | x |
| Borkum | x | x |
| Juist | x | x |
| Langeoog | x | x |
| Norderney | x | x |
| Wangerooge | x | x |
| Spiekeroog (o. F.) | x | x |
| Hiddensee (o. F.) | x | |
| Vilm (o. F.) | x | x |
| Amrum (o. F.) | x | x |
| Gröde (o. F.) | x | x |
| Hooge (o. F.) | x | x |
| Langeness (o. F.) | x | x |
| Oland (o. F.) | x | x |
| Pellworm | x | x |
| Föhr | x | x |
| Helgoland | x | x |
| Neuwerk (o. F.) | x | x |
| Fanø (DK, o. F.) | x | |
| Mandø (DK, o. F.) | x | |
| Texel (NL) | x | |
| Vlieland (NL, o. F.) | x | |
| Terschelling (NL, o. F.) | x | |
| Ameland (NL) | x | |
| Schiermonnikoog (NL, o. F.) | x |
1) Marked with an x if applicable
o. F. (ohne Flugplatz) = No aerodrome
DK = Denmark
NL = Netherlands
Islands which have no registered aerodrome under § 6 (1) LuftVG are also included in the list as aviation enterprises also land on sites pursuant to § 25 (1) 1 Sentence 1 LuftVStG which are generally approved ad hoc and at short notice by the aviation authorities of the federal states concerned.