Aviation Charges & Taxes
German Aviation Tax
Who has to pay German Aviation Tax?
Only commercial operators departing from a German airport with passengers on board are obliged to pay German Air Travel Taxes. Private (non-commercial) operators are exempt. An Aviation Tax declaration must be filed every month even if no passengers have been transported in the respective month. Legal ground is the German air travel tax act (Luftverkehrsteuergesetz – LuftVStG).
How high is the German Aviation Tax?
The German air travel tax must be paid per departing passenger and also depends on the distance between the largest airport in the country of destination and Frankfurt Airport, Germany’s largest airport.
How can we support you in managing the Air Travel Tax?
Operators without a legal corporate office in Germany, which would like to conduct flights from a German airport, are required to appoint an air travel tax representative. Such a representative has to be registered and approved by the respective main customs office. GAS German Aviation Service GmbH is registered at and certified by the main customs office in Cologne, Germany. We can file a monthly aviation travel tax declaration on your behalf, which will consider all possible exemptions. The arrangement of all due payments is included in our service.
Aviation Security Charge
Who has to pay the Aviation Security Charge?
The German aviation security charge is applicable for each departing passenger and is supposed to cover the costs for security screening prior to entering an aircraft. The German aviation security charge is payable to those authorities overseeing the security service at the respective airport. Legal ground is the German ordinance on air security.
The German aviation security charge per passenger differs from airport to airport. Children under the age of two are exempt. The German Ministry of Finance can adjust the charges as appropriate.
How can we support you in managing the German Aviation Security Charge?
We act as your authorised representative towards the respective authority and report your passenger numbers on time. We assess applicable charges and effect payment as required. You will receive a monthly invoice for all charges from us.
Mineral Oil (Energy) Tax & Exemption (MOT)
Who has to pay Mineral Oil Taxes?
The German mineral oil tax is applicable to all operators that purchase and uplift fuel at a German airport.
How high is the German Mineral Oil Tax?
The German mineral oil tax is 0,6545€ per litre fuel.
Who can get a Mineral Oil Tax exemption and how does it work?
Mineral oil tax exemption is possible for commercial flights only. There are three ways to do this, but mandatory for all possibilities is a valid Air Operator Certificate (AOC)/Air Carrier Certificate (ACC):
- Flights operated with an aircraft of 12 tonnes MTOW or more are exempted from the mineral oil taxes if a valid AOC is presented to the fueler.
- For flights operated with an aircraft of less than 12 tonnes MTOW a daily exemption can be obtained at airports with a local customs office. An exemption form and a copy of your AOC will have to be presented to customs. The stamped form will then be handed over to the fuel company.
- We can help you obtain a permanent mineral oil tax exemption certificate (PEC) with the main customs office. This PEC has to be presented to the fuel company prior to commencement of fueling. However, strict requirements have to be met while maintaining a PEC. All records of fuel uplift, including the original fuel receipt, the invoice and the respective flight logs have to be kept. Furthermore, the operator is obliged to file its annual uplift under the PEC with the main customs office.
Mineral Oil Tax Refund
We assist you with the refund of already paid mineral oil taxes for the actual and the preceding year. For that we require following documents:
- a valid AOC
- certificate or registration
- certificate of airworthiness
- noise certificate
- a copy of fuel invoices and delivery tickets