Service Finder
Apply for permission to act as a tax representative for airlines
Service Description
As a tax representative, you represent an airline in the fulfillment of its tax rights and obligations under the Aviation Tax Act. As a tax representative, you have to fulfill the obligations of the airline as your own. In doing so, you have the same rights and obligations as the person you represent. Together with the airline you represent, you are jointly and severally liable for the air traffic tax.
You can act as a tax representative for several airlines. In order to secure the tax revenue, you must immediately notify the main customs office in writing of any changes in your circumstances as well as over-indebtedness, imminent or actual insolvency, suspension of payments and the filing of an application to open insolvency proceedings.
Process flow
If you would like to apply for a permit to act as a tax representative:
- Download and complete the form "Application for a permit to act as a tax representative of air carriers" on the Customs website.
-
The application must include:
- 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.
Requirements
- You have your registered office in Germany in accordance with § 11 of the Tax Code
- there are no concerns about your tax reliability
- if you are obliged to do so under the German Commercial Code or the German Fiscal Code, you keep proper commercial accounts and prepare annual financial statements in good time
- You carry out a commercial or freelance activity (not a private individual)
Which documents are required?
You must enclose the application for a permit:
- for unregistered companies: a copy of the current receipt of the business registration,
- for companies that are entered in the commercial, cooperative or association register: a current extract from the register,
- for companies under civil law: 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.
What are the fees?
none
What deadlines do I have to pay attention to?
none
Processing duration
none
Legal basis
Appeal
Forms: Application for a permit to act as a tax representative of air carriers
Online procedure possible: no
Written form required: yes
Personal appearance required: no
Further Information
Author
The text was automatically translated based on the German content.
- Tax representative Permission according to § 8 Aviation Tax Act
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Finance (Federal Ministry of Finance)
Professionally released on
19.03.2019
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Generalzolldirektion (GZD), Zentrale Auskunftsstelle Zoll
Address
01099 Dresden, Stadt
Postal address
01077 Dresden, Stadt
Telephone
+49 351 44834-510Remark: For private individuals
Telephone
+49 351 44834-520Remark: For companies
Telephone
+49 351 44834-530Remark: Requests in English
Fax
+49 351 44834-590DE-Mail
auskunft-zoll.gzd@zoll.de-mail.deOpening times
Office hours:
Monday: 08:00 - 17:00
Tuesday: 08:00 - 17:00
Wednesday: 08:00 - 17:00
Thursday: 08:00 - 17:00
Friday: 08:00 - 17:00
Further Authorities
Address
01099 Dresden, Stadt
Telephone
+49 228 303-26020Remark: For private individuals
Telephone
+49 228 303-26030Remark: For companies
Fax
+49 351 44834-590DE-Mail
auskunft-zoll.gzd@zoll.de-mail.deAddress
53121 Bonn, Stadt
