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Generic Tax Name Aviation tax
Tax name in the national language Luftverkehrsteuer
Tax name in English Aviation tax
Member State DE-Germany
Tax in force since 2011/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Aviation Tax Act dated 2010/12/14 (Federal Law Gazette 2010 I p. 1885), last amended by Article 3 of the Act of 5 December 2012 (Federal Law Gazette 2012 I p. 2436)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Federal Republic of Germany

 
Taxpayers

Aviation enterprises (Airlines)

 
Tax object and basis of assessment

The aviation tax is due on a legal transaction which entitles a passenger to depart from a German airport and to travel to a destination on an airoplane or helicopter operated by an aviation enterprise.

 
Deductions, Allowances, Credits, Exemptions

The following types of flight are not subject to the tax:

  1. flights serving medical purposes only,
  2. round trips in small aeroplanes and helicopters (take-off weight up to 2,000 kg and 2,500 kg respectively), 
  3. certain flights to and from German islands not connected to the mainland by road or rail.

The last exemption applies only to passengers whose main place of residence is on one of these islands. It is also subject to the further condition that the airport of departure or arrival is either on another island, or on the mainland not more than 100 km straight-line distance from the coast.  

The flights of passengers who travel to certain North Sea Islands and whose main place of residence is not one of these islands are taxed with a reduced tax rate of € 1,60 in 2011 and of € 1,50 in 2012, 2013, 2014 and 2015 due to the decision of the European Commission on 19.12.2012 (SA. 32020).

 
Rate(s) Structure

The aviation tax has three distance bands, with a different amount of tax payable for each. The rate in 2011 was € 8 for short journeys, € 25 for medium distances and € 45 for long distances.

Starting from 2012, tax rates are adjusted in each year according to the revenue raised in the CO2 emissions trading scheme. Therefore, the tax rate was € 7.50 for short journeys, € 23.43 for medium distances and € 42.18 for long distances in 2012. Starting from 2013, the regular tax rate is € 7.50 for short journeys, € 23.43 for medium distances and € 42.18 for long distances. Due to lack of revenue in the emissions trading scheme there was no adjustment of the tax rates for 2014.

The flights of passengers who travel to certain North Sea Islands and whose main place of residence is not one of these islands are taxed with a reduced tax rate of € 1,60 in 2011 and of € 1,50 in 2012, 2013, 2014 and 2015 due to the decision of the European Commission on 19.12.2012 (SA. 32020).

 
Tax due date

The tax is due on the 20th day after the end of the calendar month in which it accrued.

 
Tax collector

The aviation tax is collected by the Main Customs Office from whose local district the entrepreneur operates his aviation enterprise. The revenue accrues to the Federation.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214am

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 954.00 EUR 0.04
2011 959.00 EUR 0.04

Comments

The Aviation tax was implemented as of 1 January 2011.