Register for the air traffic tax

Air carriers are obliged to register for air traffic tax with the Main Customs Office in Frankfurt am Main. Tax agents for air transport companies must also apply for a permit from the Main Customs Office in Frankfurt am Main.

Since March 1, 2026, air transport companies must register for air traffic tax with the main customs office in Frankfurt am Main if they carry out more than 2 departures per calendar year from a domestic departure point with an aircraft or rotorcraft.

Air transport companies are companies with a valid operating license or equivalent authorization that entitles them to transport passengers commercially by aircraft or rotorcraft. They are subject to air traffic tax. The non-commercial transportation of passengers, for example sports and private aircraft, as well as air freight transport are not affected by the tax.

If your air transport company is not based in Germany or another member state of the European Union (EU), you must appoint a tax representative in Germany. Tax representatives represent the airline in the fulfillment of its tax rights and obligations.

The tax representative must apply for a permit from the Main Customs Office in Frankfurt am Main.

If you do not carry out more than 2 departures per calendar year, you do not have to register for air traffic tax. It is sufficient if you notify customs of the departures annually and immediately submit a tax declaration for each departure to the Main Customs Office in Frankfurt am Main.

• For the application for registration for air traffic tax:
  • Proof of operating license as an air carrier
  • List of domestic take-off locations from which departures are to be made
  • Current extract from the commercial register (if the air carrier is registered)
  • Declaration of when the first departure will take place
  • if you have appointed a tax representative:
    • Form 1169 "Confirmation of appointment as tax representative of air carriers (air traffic tax)"
• For the application for authorization as a tax representative:
  • Companies that are entered in the commercial, cooperative or association register:
    • current extract from the register
  • Non-registered companies:
    • Copy of the current receipt of the business registration
• At the request of the Main Customs Office Frankfurt am Main, you must submit further documents and evidence if these are required to secure the tax revenue or for tax supervision.

• Requirements for registration for air traffic tax:
  • You have an air transport company and wish to operate commercial passenger flights from a domestic departure point with an aircraft or rotorcraft.
  • You carry out more than 2 departures per calendar year.
• Requirements for obtaining a permit as a tax representative:
  • You have your place of business in Germany.
  • There are no concerns about your tax reliability.
  • You keep proper commercial accounts and prepare annual financial statements in good time, insofar as you are obliged to do so under the German Commercial Code or the German Fiscal Code.
  • You carry out a commercial or freelance activity.
• As a private individual, you cannot apply for a license as a tax representative.

• No formal legal remedy is available for proof of registration.
• For permission to act as a tax representative:
  • Objection
  • Detailed information on where and how to lodge an objection can be found in your permit or any notice of refusal.
• Appeal to the tax court (usually after the objection procedure)

You can apply for registration online via the customs portal or by post, e-mail or fax.

Application in the customs portal:

• for air carriers based in Germany or another EU member state:
  • Call up form 1164 "Application for registration as an air transport company" in the "Air transport tax" service in the customs portal.
  • In order to use the service, you must register once at zoll-portal.de.
  • Send the completed form 1164 with the required documents to the main customs office in Frankfurt am Main.
  • In the customs portal, you can digitally retrieve the notification "Proof of registration as an air carrier" (form 1049) for the application for registration (form 1164). If you have requested notification by post in the customs portal, the notification will be sent by post. The exchange of mailbox messages takes place via the inbox in the customs portal.
• for air carriers not based in Germany or in another EU member state:
  • Call up form 1169 "Confirmation of designation as tax representative of air transport companies" in the "Air transport tax" service in the customs portal. To use the service, you must register once in the customs portal.
  • Send the completed confirmation (form 1169) together with the completed application for registration as an air carrier (form 1164) and the required documents to the responsible main customs office in Frankfurt am Main.
  • In the customs portal, you can digitally retrieve the notification "Proof of registration as an air carrier" (form 1049) for the application for registration (form 1164). If you have requested notification by post in the customs portal, the notification will be sent by post. The exchange of mailbox messages takes place via the inbox in the customs portal.
• For exceptions, such as a maximum of 2 departures in a calendar year or first departure in less than 3 weeks:
  • Call up form 1163 ("Notification according to section 7 paragraph 1 sentence 2 of the Air Transportation Tax Act") in the "Air Transportation Tax" service of the Customs Portal. To use the service, you must register once in the customs portal.
  • Send the completed form 1163 to the Main Customs Office in Frankfurt am Main.

• if you are the tax representative of an airline and wish to apply for a permit:
  • Call up form 1162 "Application for a permit to act as a tax representative of air transport companies" in the "Air transport tax" service of the customs portal. In order to use the service, you must register once in the customs portal. Send the completed form 1162 with the required documents to the main customs office in Frankfurt am Main from March 1, 2026.
  • In the customs portal, you can digitally retrieve the notification "Permission to act as a tax representative of airlines" (form 1046) for your application for permission (form 1162). If you have applied for notification by post in the customs portal, the notification will be sent by post. Mailbox messages are exchanged via the inbox in the customs portal.

Application for registration by post, scanned by e-mail or fax:

• For air carriers based in Germany or another EU member state:
  • Call up form 1164 "Application for registration as an air carrier".
  • Send the completed form with the required documents to the Main Customs Office in Frankfurt am Main.
  • If a complete application for registration has been submitted, the Main Customs Office will issue you with proof of registration (Form 1049).

• for air carriers not based in Germany or another EU member state:
  • Call up form 1164 "Application for registration as an air carrier".
  • Send the completed form with the required documents and the confirmation of appointment as tax representative (form 1169) to the responsible main customs office in Frankfurt am Main.
  • If a complete application for registration has been submitted, the main customs office will issue you with proof of registration (Form 1049).

• for exceptions, such as a maximum of 2 departures in a calendar year or 1st departure in less than 3 weeks:
  • Call up form 1163 ("Notification according to section 7 paragraph 1 sentence 2 of the Air Transportation Tax Act").
  • Send the completed form to the responsible main customs office in Frankfurt am Main.

• if you wish to submit an application for a permit as the tax representative of an air transport company:
  • Call up form 1162 "Application for a permit to act as a tax representative of airlines" on the customs website.
  • Send the completed form with the required documents to the responsible main customs office in Frankfurt am Main.
  • If the application is complete, the main customs office will grant you permission (form 1046) to act as a tax representative for an airline.

You must apply for a license as a tax representative before you start working.

There are no costs for registration.

Since March 1, 2026, the main customs office in Frankfurt am Main has had sole and nationwide responsibility for the assessment and collection of air traffic tax, including the ordering and evaluation of the relevant external audits. The decentralized main customs offices are responsible for external audits and monitoring measures (audit service).