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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for a licence to act as a tax officer for air carriers


As a tax officer, you represent an airline in the fulfilment of its tax rights and obligations under the Aviation Tax Act. As a tax agent, you have to fulfil the obligations of the air carrier as your own. In doing so, you have the same rights and obligations as the person represented. Together with the air carrier you represent, you are jointly and severally liable for the aviation tax.

You can act as a tax agent for several airlines. In order to ensure tax revenue, you must immediately notify the main customs office in writing of changes in your circumstances as well as over-indebtedness, imminent or actual insolvency, suspension of payments and filing of an application for the opening of insolvency proceedings.

  • You have your place of business in Germany according to § 11 of the Tax Code
  • There are no objections to your tax reliability
  • insofar as you are obliged to do so under the German Commercial Code or the Tax Code, you will keep proper commercial books and prepare annual financial statements in good time
  • You carry out a commercial or freelance activity (not a private individual)

The application for permission must be accompanied by:

  • in the case of unregistered companies: a copy of the current acknowledgment of receipt of the business registration,
  • in the case of companies entered in the register of trade, cooperatives or associations: an up-to-date extract from the register,
  • in the case of civil law companies: a copy of the current articles of association (if available)

Note: At the request of the main customs office, the applicant must provide further information if it appears necessary to secure tax revenue or for tax supervision.

Forms: Application for a licence to act as a tax representative of air carriers

Online procedure possible: no

Written form required: yes

Personal appearance required: no

If you would like to apply for a permit to act as a tax officer:

  • Download and fill in the form "Application for a licence to act as a tax representative of air carriers" on the Customs website.
  • The application must include:
    • the name of the applicant;
    • place of business or residence,
    • Legal form
    • different place of accounting, and
    • Tax number at the tax office and, if issued, the VAT identification number.
  • Submit the form to the responsible main customs office.
  • You will then receive a written notification.

Federal Ministry of Finance (Bundesministerium der Finanzen)

The text was automatically translated based on the German content.

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