Apply for permission to act as a tax representative for airlines

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.

• You have your registered office in Germany in accordance with § 11 of the Tax Code
• there are no concerns about your tax reliability
• insofar as 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)

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.

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• § Section 8 Air Traffic Tax Act (LuftVStG)

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

• Application for a permit to act as a tax representative of airlines (Form 1162) from the Federal Tax Administration

19.03.2019