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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for permission to carry out the activity of tax officer for air carriers

Description

As a tax officer, you represent an air carrier in the fulfilment of its tax rights and obligations under the Air Traffic Tax Act. As a tax officer, you must fulfil the obligations of the air carrier as your own. You have the same rights and obligations as the representative. Together with the air carrier you represent, you are jointly and severally jointly liable for air traffic tax.

You may act as a tax officer for several air carriers. In order to ensure tax revenue, you must immediately notify the Hauptzollamt of changes in your circumstances as well as over-indebtedness, impending or incursion of insolvency, suspension of payment and submission of the application for the opening of insolvency proceedings in writing.

If you wish to work as a tax officer for one or more air carriers, you must apply for a permit from the relevant main customs office.

If you wish to apply for a licence to work as a tax officer:

  • Download and fill out the "Application for a permit to work as a tax officer of air carriers" on the customs website.
  • The application must include:
    • name of the applicant,
    • business or domicile,
    • Legal
    • deviating place of accounting as well as
    • tax number at the tax office and, if granted, the VAT identification number.
  • Submit the form to the relevant main customs office.
  • You will then receive a written communication.
  • You have your registered office in accordance with Section 11 of the German Tax Code in Germany
  • there are no concerns about your tax reliability
  • to the extent that you are obliged to do so in accordance with the Commercial Code or the Tax Code, you shall keep regular commercial books and prepare annual financial statements in good time
  • You are practising a commercial or freelance activity (not a private person)

You must attach the application for permission to:

  • in the case of unregistered companies: a copy of the current receipt of the trade declaration,
  • in the case of companies registered in the register of trade, cooperatives or associations: a current register extract,
  • in the case of civil law companies: a copy of the current partnership agreement (if any)

Note: The applicant shall provide further information at the request of the Main Customs Office if it appears necessary to secure tax revenue or to supervise the tax.

Forms: Application for a licence to work as a tax officer of air carriers

Online procedure possible: no

Written form required: yes

Personal appearance necessary: no

Application for a licence to work as a tax officer of air carriers (Form 1162) of the Federal Finance Administration

The text was automatically translated based on the German content.

Federal Ministry of Finance (Bundesministerium der Finanzen)

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