Tyskland vill införa flygskatt från 2011

The German Federal Government has confirmed its intention to introduce a tax (Luftverkehrsteuer) on air carriers from 01 January 2011 based on the number of passengers departing from German airports. The German government confirmed on 01 September that it intends to levy a tax on air carriers for all passengers (Luftverkehrsteuer) departing from German airports from 01 January 2011.  In line with some other aviation taxes, such as the UK Air Passenger Duty, passengers in transit from points outside Germany are excluded.  The tax remains subject to German parliamentary approval.
Airlines and aircraft operators are responsible for paying the tax to the German tax authorities and must register with the authorities.

Tax rates are EUR 8 for passengers travelling up to 2500 kilometres, EUR 25 for passengers travelling between 2500 and 6000 kilometres, and EUR 45 for passenger journeys over 6000 kilometres.  Connecting flights bought as a single transaction are considered to form a single journey and are subject to a single tax based on the overall distance of the journey.

The German government intends to raise EUR 1 billion from aviation taxes in 2011, rising to EUR 4 billion in 2014.  This latter amount includes the proceeds from the inclusion of air transport in the EU Emissions Trading Scheme (ETS).  The government will review the tax rates following the introduction of ETS for aviation.

The ERA Directorate is seeking further definitive information.  The following details should be regarded as preliminary information:

The tax will apply to all passengers except infants under 2 years and staff performing duties connected with the flight.
The distance bands are based on the distance from Frankfurt to the largest airport in the destination state.  The same rate applies to all destinations within a single state.  All domestic and some intra-EU flights fall in the lowest band.
The tax is not due until after the passenger's journey has commenced.
Carriers without an office in Germany must appoint a licensed tax representative.
Carriers are obliged to register in advance of operations, including for ad-hoc flights