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Source: BUS Sachsen-Anhalt (Linie6PLus)

Applying for permission to act as a tax officer for air carriers


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

You may act as a tax officer for several airlines. In order to secure tax revenue, you must immediately notify the Hauptzollamt 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.

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

  • Download and fill in the form "Application for authorisation to act as tax agent of air carriers" on the Customs website.
  • The application must contain:
    • 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 relevant main customs office.
  • You will then receive a written notification.
  • You have your place of business in Germany in accordance with § 11 of the German Tax Code
  • there are no concerns about your tax reliability
  • if you are obliged to do so under the German Commercial Code or the Tax Code, you 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:

  • for non-registered companies: a copy of the current acknowledgement of receipt of the business registration,
  • for companies entered in the commercial, cooperative or association register: a current extract from the register,
  • for 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 this appears necessary to secure tax revenue or for tax supervision.

Forms: Application for authorisation to act as a tax agent of air carriers

Online procedure possible: no

Written form required: yes

Personal appearance required: no

The text was automatically translated based on the German content.

Federal Ministry of Finance (Bundesministerium der Finanzen)

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