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Information on the consequences of Brexit in terms of the German aviation tax
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On 28 October 2010, as part of the Budget Support Act, the German Federal Parliament (Deutscher Bundestag) resolved to introduce an aviation tax. The Aviation Tax Act came into force on 15 December 2010.
Aviation tax is levied on the legal transaction which entitles a passenger to fly from a German airport. The tax is only charged on the commercial carriage of passengers by aviation enterprises. Post and freight flights are exempt from the tax.
The Aviation Tax Act provides for a number of exemptions, which means that in those cases the aviation tax need not be paid.
All aviation enterprises that carry passengers commercially must register with the responsible main customs office. Aviation enterprises which are not domiciled in Germany or another Member State of the European Union must appoint a representative in tax matters, who must hold a permit for this activity.
The Customs Portal offers you simple and secure access to the "aviation tax" service. Once you have completed registration, you can enter your applications, notifications or registrations and submit them seamlessly.
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