At the point of time of the United Kingdom leaving the EU, the legal consequences described below are applicable to aviation enterprises domiciled in the United Kingdom.

They do not apply to aviation enterprises that have relocated from the UK to a Member State of the EU.

According to section 7, subsection 2, sentence 3 of the German Aviation Tax Act (LuftVStG), aviation enterprises that are not domiciled in Germany or another Member State of the EU must appoint an authorised representative in tax matters in accordance with section 8 LuftVStG.

According to section 8, subsection 1 LuftVStG, the representative in tax matters represents the aviation enterprise in the fulfilment of its rights and duties in tax matters pursuant the Aviation Tax Act. He must fulfil the duties of the aviation enterprise under the Aviation Tax Act as if they were his own and has the same rights and duties as the aviation enterprise he represents. The obligation to appoint such a representative in tax matters also applies when aviation enterprises have a branch or a representative office in Germany.
An exemption from the obligation to appoint a tax representative shall continue to apply only to aviation enterprises carrying out no more than two departures per calendar year.

I. Aviation enterprises without an authorised representative in tax matters in accordance with section 8 LuftVStG

Aviation enterprises which have not so far appointed a representative in tax matters in accordance with section 8 LuftVStG with a registered office in Germany must do so without delay. To this end, the aviation enterprise must provide its Main Customs Office with a confirmation of the tax representative (form 11692).

If the aviation enterprise does not comply with the obligation to appoint a representative in tax matters, it is considered as "not fully registered". In this case, in accordance with section 12, subsection 3 LuftVStG, self-assessed tax returns must be submitted for each departure without delay (instead of until the 10th day after the end of the calendar month in which the tax accrued). Furthermore, the aviation tax is due immediately (instead of until the 20th day after the end of the calendar month in which the tax accrued).

II. Aviation enterprises with an authorised representative in tax matters in accordance with section 8 LuftVStG

Aviation enterprises which have already in the past appointed a representative in tax matters in accordance with section 8 LuftVStG, who is domiciled in Germany, must take account of the fact that the use of a tax representative for handling aviation tax matters becomes mandatory. Therefore, in the case of any termination of the existing relationship between the aviation enterprise and its representative in tax matters, the Main Customs Office must immediately be notified in writing in accordance with section 7, subsection 4 LuftVStG.
Subsequently, within a period of two months, the aviation enterprise must appoint a new representative in tax matters by presenting form 1169 (see section I above).
If the aviation enterprise does not comply with this obligation or does not comply within the given deadline, it is considered as "not fully registered". With regard to the filing of the self-assessed tax return and the date on which the payment of the aviation tax is due, the relevant comments under I. shall apply.