Register for air passenger tax

Air carriers are required to register with the Frankfurt am Main Hauptzollamt (Principal Customs Office) for the air transport tax. Tax representatives for air carriers must also apply for a permit from the Frankfurt am Main Hauptzollamt.

Air carriers must register for the aviation tax with the Main Customs Office of Frankfurt am Main starting March 1, 2026, if they perform more than 2 departures per calendar year from a domestic departure location using an airplane or rotorcraft.

Air carriers are companies with a valid operating license or an equivalent authorization entitling them to the commercial transport of passengers by aircraft or rotary-wing aircraft. They are subject to the aviation tax. The non-commercial transport of passengers, for example sports and private pilots, as well as air freight transport, are not affected by the tax.

If your air carrier is not domiciled domestically or in another member state of the European Union (EU), it is required that you appoint a tax representative in Germany. Tax representatives represent the air carrier in the fulfillment of its tax rights and obligations.

The tax representative must apply for a permit for their activity from the main customs office in Frankfurt am Main.

If you do not carry out more than 2 departures in the calendar year, you do not need to register for the aviation tax. It is sufficient if you annually notify customs of the departures by means of a declaration and submit a tax return to the Main Customs Office of Frankfurt am Main for each departure without delay.

You can apply for registration online via the customs portal or by mail, email, or fax.

Application in the Customs Portal:

• for air carriers domiciled domestically or in another EU Member State:
  • Access form 1164 "Application for registration as an air carrier" under the service "Air transport tax“ in the customs portal.
  • To use the service, you must register once at zoll-portal.de.
  • Submit the fully completed form 1164 with the required documents to the main customs office in Frankfurt am Main.
  • In the customs portal, you can digitally access the notice "Proof of registration as an air carrier" (Form 1049) for the application for registration (Form 1164). If you requested notification by mail in the customs portal, the notice will be sent by mail. The exchange of mailbox messages takes place via the inbox in the customs portal.
• for air carriers with no registered office in Germany or another EU member state:
  • Open form 1169 "Confirmation of appointment as fiscal representative of air carriers" in the "Air Traffic Tax“ service on the Customs Portal. To use the service, you must register once on the Customs Portal.
  • Submit the fully completed confirmation (Form 1169) together with the fully completed application for registration as an air carrier (Form 1164) and the required documents to the competent main customs office in Frankfurt am Main.
  • In the customs portal, you can digitally access the notice "Proof of registration as an air carrier" (Form 1049) for the application for registration (Form 1164). If you requested notification by mail in the customs portal, the notice will be sent by mail. The exchange of mailbox messages takes place via the inbox in the customs portal.
• for exceptions, such as a maximum of 2 departures per calendar year or the first departure in less than 3 weeks:
  • Open form 1163 ("Notification pursuant to Section 7 Paragraph 1 Sentence 2 of the Air Transport Tax Act") in the "Air Transport Tax" service on the Customs Portal. To use the service, you must register once on the Customs Portal.
  • Submit the fully completed Form 1163 to the main customs office in Frankfurt am Main.

• if you wish to submit an application for a permit as the tax representative of an air carrier:
  • Open form 1162 "Application for authorization to act as a tax representative for air transport companies" in the "Air Transport Tax" service of the Customs Portal. To use the service, you must register once in the Customs Portal. Submit the fully completed form 1162 with the required documents to the Main Customs Office Frankfurt am Main starting March 1, 2026.
  • In the customs portal, you can digitally retrieve the notice "Permission for activity as a tax representative of air carriers" (Form 1046) for your application for permission (Form 1162). If you requested notification by mail in the customs portal, the notice will be sent by post. The exchange of mailbox messages takes place via the inbox in the customs portal.

Application for registration by post, scanned by email or fax:

• for air carriers based domestically or in another EU member state:
  • Call up Form 1164 "Application for Registration as an Air Carrier".
  • Submit the completed form along with the required documents to the Frankfurt am Main Hauptzollamt.
  • If a complete application for registration has been submitted, the main customs office will issue you with a certificate (Form 1049) confirming the registration.

• for air carriers not having their principal place of business in Germany or another EU Member State:
  • Call up Form 1164 "Application for Registration as an Air Carrier".
  • Submit the fully completed form along with the required documents and the confirmation of appointment as a fiscal representative (Form 1169) to the responsible Hauptzollamt Frankfurt am Main.
  • If a complete application for registration has been submitted, the main customs office will issue you with a certificate (Form 1049) confirming the registration.

• for exceptions, such as a maximum of 2 departures per calendar year or 1 departure in less than 3 weeks:
  • Open form 1163 ("Notification pursuant to Section 7 paragraph 1 sentence 2 of the Aviation Tax Act").
  • Submit the fully completed form to the competent main customs office in Frankfurt am Main.

• if you wish to submit an application for a permit as the tax representative of an air carrier:
  • Access form 1162 "Application for the issuance of a permit to act as a tax representative for air carriers" on the customs website.
  • Submit the fully completed form with the required documents to the competent main customs office in Frankfurt am Main.
  • If the application is complete, the main customs office will grant you the authorization (Form 1046) to act as a tax representative for an air carrier.

You must submit the application for a permit as a tax representative before you begin the activity.

Registration is free of charge.

• There is no formal legal remedy available for the proof of registration.
• Regarding the authorization to act as a tax representative:
  • Objection
  • Detailed information on where and how to appeal can be found in your permit or any rejection notice.
• Lawsuit before the fiscal court (usually after the objection procedure)