responsibility finder
Schleswig-Holstein

Apply for permission to act as a tax representative for airlines

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

If you wish to act as a tax representative for one or more airlines, you must apply for a permit from the relevant main customs office.

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
Applications / forms

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

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (Federal Ministry of Finance)

Professionally released on

19.03.2019

Teaser

If you wish to act as a tax representative for one or more airlines, you must apply for a permit from the relevant main customs office.

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

Applications / forms

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

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (Federal Ministry of Finance)

Professionally released on

19.03.2019

Further information and offers