Tax return and due date for payment
Pursuant to section 12 (1) Aviation Tax Act (Luftverkehrsteuergesetz-LuftVStG) a tax return using the officially prescribed form has to be submitted by the tax debtor by the 10th day after the end of the calendar month in which the tax had arisen or a tax exemption was claimed, and the tax has to be self-assessed therein for that month (tax assessment).
If the tax return is submitted in paper format, Form 1110 - Aviation Tax Return - should be used for this purpose.
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 (2024) - Filing for othersPDF | 128 KB | Not a barrier-free file
Forms printed out by data processing systems or generated in any other manner will be recognized provided they correspond to Form 1110 in all material respects and are clearly indicated as a tax return. A tax return must be filed even if only a tax exemption is being claimed and no tax is actually payable.
The tax is due on the 20th day from the end of the calendar month in which it accrued.
Payments must be made by cashless remittance to the payment office of the main customs office. Aviation enterprises and authorised representatives in tax matters with a bank account in the Single European Payments Area (SEPA) may also make use of the SEPA business-to-business direct debit procedure. Form 0591-E- (SEPA Business-to-Business Direct Debit Mandate) must be used for this purpose.
The tax debtor must submit a tax return for each departure immediately if
- an aviation enterprise undertakes not more than two departures in any one calendar year and is therefore exempt from registration (§ 7 (1) Sentence 2 No. 1 LuftVStG),
- a period of less than three weeks elapses between the underlying legal transaction and the initial departure and an application for registration has not yet been submitted (§ 7 (1) Sentence 2 No. 2 LuftVStG), or
- in breach of its obligations, an aviation enterprise has submitted either no application or only an incomplete application for registration pursuant to § 7 (1) LuftVStG.
In these cases, the tax is due immediately (§ 12 (3) LuftVStG).
General Search of a custom authority (in German)
