ATT Aviation Tax Trust: Consulting for international Airlines
Introduction
ATT Aviation Tax Trust is a consultiancy company for international airlines. We began our work in this area when the Aviation Tax Act came into force in 2010. Since then, we have played a key role in helping to establish the compliance systems used across the industry today.
As a leading aviation tax representative in Germany, we offer broad experience, especially in direct contact with all relevant customs authorities. ATT Aviation Tax Trust ensures high-quality service for airlines – precisely tailored to their specific operational needs and regulatory requirements.
Understanding the German Air Travel Tax Structure
The tax is categorized into three different rates based on the distance of the destination:
- short distances (Zone 1)
- medium distances (Zone 2)
- long distances (Zone 3)
The German Air Travel Tax contains various exemptions that our aviation tax consulting team can help you navigate, including:
- private jets (non-commercial air traffic);
- cargo flights w/o passenger transport;
- infants under 2 years of age who do not have their own seat on the flight;
- flight crews on duty;
- military transport;
- traffic to various islands;
- transit or transfer flights that commenced outside Germany.
References
Impact on Carriers & Registration Obligations
The carriers subject to the tax regime have to comply with certain registration obligations. Airlines operating in Germany, including any foreign airline offering and effecting a commercial passenger flight departing in Germany (except transfer flights occurring within a 12/24h period) are required to register with the relevant and competent authorities.
The debtor of the ATT is the airline. The tax representative has to comprehensively comply with any duty of the airline relating to the ATT, i.e. both are jointly and severally liable for the ATT, including the amount of tax owed. The aviation tax representative shall have and may execute the rights and obligations of the airline.
Our Aviation Tax Consulting Services
We take on the role of fiscal representative for you. The experienced lawyers and tax experts from our network are not only legally competent and reliable in all aspects of the German Air Travel Tax, but will also assume the role of your fiscal representation including all corresponding tasks and duties.
Your benefits
Liability:
The local representative shall be liable for the German Air Travel Tax charge, and we shall act as the fiscal representative assuming the risk of liability for your airline. You, on the other hand, are asked to issue a reciprocal security in the form of a letter of credit or guarantee covering a fraction of your annual tax burden.
Simple and safe handling:
You submit your flight details to our office, and we will take over from that point with the entire handling of the Main Customs Office and the tax authorities. Our specifically developed software allows for a simple, safe and precise handling.
Recommended by leading experts:
Our service is recommended by ECOVIS, one of the leading accounting and consultancy firms in Germany.
FAQ: German Aviation Taxation
ATT Contact
Marcus Büscher
Managing Director
Lawyer, specialist lawyer for commercial and corporate law
Marcus Buescher is partner and managing director of ATT. He is well experienced in the field of aviation taxes since he has been working for ATT since the German Aviation Tax Act came into force. Marcus Buescher is also a founding member of the legal department of ECOVIS KSO with offices in Düsseldorf, Cologne, Berlin, Langenfeld and Oberhausen.
Luisa Jansen
Commercial Lawyer
Luisa Jansen is a Commercial lawyer and specialized in the field of aviation tax. She coordinates the tasks and your questions within the team and is your contact person in all matters.
